Memorandum Findings of Fact and Opinion
GERBER, Judge:
Respondent, in a notice of deficiency dated June 7, 1984, determined deficiencies in petitioners' income taxes of $22,236.62 for taxable year 1978 and $3,808 for taxable year 1979. This action involves petitioners' purchase of a half-hour videotape in the series "Cosmic Frontiers." The issues for our consideration are: (1) Whether petitioners purchased the videotape with the objective of making a profit...
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