Memorandum Opinion
SHIELDS, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes for 1977 and 1978 in the amounts of $700.00 and $3,592.96, respectively. Due to a concession by respondent, the issues remaining for our decision are (1) whether petitioners are entitled to additional deductions in 1977 and 1978 for employee business expenses, and (2) whether petitioners are entitled to additional deductions in 1978 for gambling losses...
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