Memorandum Findings of Fact and Opinion
SWIFT, Judge:
In a statutory notice of deficiency dated April 15, 1983, respondent determined a deficiency in petitioners' Federal income tax liability for 1981 in the amount of $3,555.
After concessions, the issues remaining for decision concern the deductibility of alleged education, office, and legal expenses in excess of amounts previously allowed by respondent.
Findings of Fact
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