Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined deficiencies in petitioners' federal income tax for the years 1975 and 1976 in the respective amounts of $2,506.49 and $3,074.25 and additions to tax under section 6653(a) in the respective amounts of $125.32 and $153.71. Concessions having been made, the issues for decision are: (1) Whether petitioner is entitled to deductions under section 162 for amounts spent for food during 1975...
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