Memorandum Findings of Fact and Opinion
WHITAKER, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Year Deficiency 1972 ........................ $15,768 1973 ........................ 5,332 1974 ........................ 2,898 1975 ........................ 841 1976 ........................ 3,898
The issues for decision are:
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