Memorandum Findings of Fact and Opinion
CLAPP, Judge:
Respondent determined deficiencies in petitioners' Federal income taxes as follows:
Year Deficiency Sec. 6651(a)(1)1 1982 ............... $ 315 $78.75 1983 ............... 345 1984 ............... 1,626
After concessions, the issues are (1) whether section 280A allows petitioner...
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