Memorandum Findings of Fact and Opinion
STERRETT, Chief Judge:
Respondent has determined, by notice of deficiency dated September 16, 1983, a deficiency in petitioners' Federal income tax for the taxable year ended December 31, 1980, in the amount of $22,397, and by amended answer filed November 23, 1984, an increased deficiency, in the amount of $49,064.
After concessions, the primary issue remaining for decision is whether petitioners' sponsorship...
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