Memorandum Findings of Fact and Opinion
PARR, Judge:
Respondent determined a deficiency of $2,958.00 in petitioners' joint Federal income tax for the calendar year 1983.
The issues for decision are: (1) Whether petitioner Flem E. McMillan's activity as a musician in 1983 was engaged in for profit, and, if so, whether petitioners have substantiated Schedule C expenses claimed on their 1983 return; and (2) whether petitioners are entitled to four dependency...
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