Memorandum Findings of Fact and Opinion
SHIELDS, Judge:
Respondent determined a deficiency of $1,807 in income tax due from petitioners for 1979. After concessions, the issues for our decision are: (1) Whether petitioners are entitled to a deduction for employee business expenses of $2,393; (2) whether petitioners are entitled to a deduction for certain Schedule C expenses in the amount of $7,313.15; and (3) whether petitioners are entitled to a deduction...
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