MEMORANDUM OPINION
DEAN, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b) of the Code and Rules 180, 181, and 182.
Respondent determined a deficiency of $9,347 in petitioners' 1994 Federal income tax.
After a concession by respondent, the issues remaining for decision are whether petitioners are entitled to claim car and truck transportation expenses and telephone expenses...
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