MEMORANDUM OPINION
POWELL, Special Trial Judge:
Respondent determined a deficiency in petitioners' 1996 Federal income tax of $2,460. The issues raised by the notice of deficiency are (1) whether petitioners had unreported income from various sources and (2) whether petitioners are entitled to a loss claimed on Schedule C, Profit or Loss From Business. Petitioners resided in Bridgeport, Connecticut, at the time the petition was filed.
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