Memorandum Findings of Fact and Opinion
WRIGHT, Judge:
By notice of deficiency dated April 11, 1983, respondent determined a deficiency in the amount of $20,385 in petitioners' Federal income tax and an addition to tax pursuant to section 6653(a)
The sole issues for our consideration are: (1) whether petitioners are entitled to deductions for business expenses, and (2) if...
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