MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge:
Respondent determined a deficiency of $9,046 in, and an accuracy-related penalty of $1,808 on, petitioners' Federal income tax for 1993.
The issues for decision are:
(1) Whether petitioners are entitled for 1993 to deduct a net loss from an activity that they reported in Schedule C of their Federal income tax return (return) for that year. We hold that they are not.
(2) Whether...
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