Memorandum Opinion
SWIFT, Judge:
Respondent determined deficiencies in petitioners' 1981 and 1982 Federal income tax liabilities in the respective amounts of $7,557 and $10,799. After concessions, the issue remaining for our consideration is whether petitioners are entitled to certain business expense deductions disallowed by respondent.
Petitioners, Donald E. Smith (sometimes referred to hereinafter as "Donald") and Alice B. Smith, resided in Salt...
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