Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $5,913.43 in petitioners' Federal income tax for the year 1976.
No concessions were made by the parties prior to the trial of this case. However, respondent has made some concessions in his brief with respect to deductions claimed by the petitioners. The issues that remain for decision are (1) to what extent the petitioners have substantiated their claimed...
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