PER CURIAM:
Taxpayers appeal the tax court's denial of their motion for summary judgment and from the entry of stipulated decisions against them. We affirm.
Facts
Appellants, husband and wife, timely filed joint tax returns for the years 1976 and 1977. On these returns, they claimed deductions for losses on coal lease investments.
In October, 1979, and again in October, 1981, the IRS informed appellants that the companies in which...
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