United States Tax Court.
Memorandum Findings of Fact and Opinion
CLAPP, Judge:
Respondent determined the following deficiencies in petitioners' Federal income taxes:
Taxable Year Deficiency 1980 .......................... $20,495.15 1981 .......................... 13,059.00
Following concessions by the parties, the only issue for decision is whether petitioners are entitled to deductions resulting...
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