Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1971, 1972, 1973, and 1975 in the amounts of $13,530, $14,855, $20,500, and $5,860, respectively. By amendment to answer, respondent claimed an increased deficiency for the year 1973, making the total deficiency claimed for that year $26,480. The issues for decision are: (1) whether petitioners are entitled to deduct...
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