Memorandum Findings of Fact and Opinion
COHEN, Judge:
Respondent determined a deficiency of $4,744.84 in petitioners' 1980 Federal income tax and an addition to tax of $420.88 under section 6651(a).
(1) Whether petitioners are entitled to an investment tax credit in 1980;
(2) Whether petitioners are entitled to a deduction for employee business expenses, and if so, for...
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