Memorandum Findings of Fact and Opinion
SWIFT, Judge:
In a statutory notice of deficiency dated June 30, 1983, respondent determined deficiencies in petitioners' Federal income tax liabilities, as follows:
Years Deficiencies 1978 .............................. $ 97,324 1979 .............................. 146,069 1980 .............................. 142,170
The primary issue...
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