Memorandum Findings of Fact and Opinion
GERBER, Judge:
Respondent, by a statutory notice of deficiency dated April 25, 1984, determined a $2,278 deficiency in petitioners' 1981 Federal income tax. Petitioners resided in Minnetonka, Minnesota, at the time of filing their petition in this case. The parties have resolved all adjustments set forth in the statutory notice, with the exception of a $7,272 item. The issue presented is whether the amount petitioner...
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