Memorandum Findings of Fact and Opinion
PARR, Judge:
Respondent determined deficiencies in petitioners' joint Federal income tax for calendar years 1984 and 1985 of $10,895.45 and $8,829.40, respectively.
After concessions by both parties, the issues for decision are (1) whether petitioners are entitled to deduct $20,593.86 and $17,871.05 as employee business expenses for taxable years 1984 and 1985, respectively; and (2) whether petitioners are...
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