MEMORANDUM OPINION
DINAN, Special Trial Judge:
Respondent determined a deficiency in petitioners' Federal income tax in the amount of $1,508 for the taxable year 1995. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
The issue for decision is whether petitioners are entitled to deduct certain business expenses...
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