WRIGHT, Judge:
Respondent determined a deficiency in petitioners' 1979 joint Federal income tax liability in the amount of $1,065.25. By amended answer, respondent asserted an increase in the deficiency in the amount of $1,161.75, bringing the total deficiency determined and asserted by respondent to $2,227.
The issues for decision are (1) whether petitioners are entitled to an interest deduction under section 163(a)
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