Memorandum Findings of Fact and Opinion
COHEN, Judge:
In a statutory notice dated September 1, 1981, respondent determined deficiencies of $4,883.66 and $4,810.41 in petitioners' Federal income taxes for 1976 and 1977, respectively. After concessions, the issues for determination are:
1. Whether petitioners are entitled to deduct the cost of air fare, travel, meals, lodging, automobile, and private aircraft claimed to have been incurred in connection...
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