Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined deficiencies in petitioners' Federal income tax in these consolidated cases as follows:
Year Amount 1976 .................. 13,166.62 1977 .................. 37,455.17 1979 .................. 40,340.00
After concessions, the issues presented for decision are: (1) Whether petitioners are entitled...
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