MEMORANDUM OPINION
PAJAK, Special Trial Judge:
Respondent determined a deficiency of $3,763 in petitioners' 1995 Federal income taxes. Unless otherwise indicated, section references are to the Internal Revenue Code in effect for the year in issue.
Respondent conceded the adjustments for the increase to taxable income of $771 for a State income tax refund and for the self-employment tax of $1,835 and its corresponding $918 deduction. Respondent filed...
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