Memorandum Findings of Fact and Opinion
HAMBLEN, Judge:
Respondent determined a deficiency in the amount of $5,143.66 in petitioners' joint 1978 Federal income tax. After concessions the sole issue for determination is whether petitioners are entitled to a deduction in the amount of $18,288.96 reported on their Federal income tax return for 1978 as employee business expense.
Findings of Fact
Petitioners resided...
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