Memorandum Findings of Fact and Opinion
HAMBLEN, Judge:
Respondent determined deficiencies in petitioner's Federal income tax as follows:
Year Ended Deficiency December 31, 1978 ............ $39,946.001 December 31, 1979 ............ 744.00 December 31, 1980 ............ 18,095.00
The primary issues for determination are (1) whether petitioner is entitled to...
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