Memorandum Opinion
DAWSON, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes and additions to tax:
Addition to Tax Year Deficiency Sec. 6653(a)1 1978 ........... $1,353.00 $67.65 1979 ........... 1,663.00 83.15
At issue are (1) whether petitioners are entitled to claimed Schedule C business...
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