Memorandum Opinion
RUWE, Judge:
Respondent determined a deficiency in petitioners' 1988 Federal income tax and additions to tax as follows:
Additions to Tax ------------------------ Deficiency Sec. 6653(a) Sec. 6661 $13,759 $687.95 $3,439.75
The issues for decision are whether petitioners are entitled to a deduction in the amount of $56,000 for research...
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