Memorandum Opinion
SHIELDS, Judge:
Respondent determined a deficiency of $1,148 in petitioners' 1977 Federal income tax. The issues for our decision are (1) whether wages are income subject to Federal income tax; and (2) whether petitioners properly claimed certain business deductions.
This case is before the Court on respondent's motion for summary judgment which was made at the close of the trial. The record consists of the pleadings, stipulated...
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