Memorandum Opinion
TIETJENS, Judge:
Respondent determined deficiencies in petitioners' Federal income tax for the years 1974 and 1975 in the amounts of $618.56 and $1,855.28, respectively. The issues for our determination are (1) whether petitioners are entitled to deductions for interest expenses for 1974 and 1975 in excess of the amounts allowed by the respondent; (2) whether petitioners are entitled to deduct rental car and other miscellaneous business...
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