Memorandum Findings of Fact and Opinion
CLAPP, Judge:
Respondent determined deficiencies in petitioners' 1986 and 1987 Federal income taxes as follows:
Year Deficiency Addition to the Tax 1986 .............. $17,073 $4,268 1987 .............. 38,692 9,673
The issues for decision are: (1) Whether petitioners are entitled to Schedule C deductions of $37,442 and...
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