MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge:
Respondent determined a deficiency of $6,672 in petitioners' 2001 Federal income tax. After a concession,1 the issues for decision are: (1) Whether petitioners are entitled to deduct expenses listed on Schedule C, Profit or Loss From Business, of their 2001 return, and (2) if petitioners are entitled to deduct the expenses, whether the expenses are subject to the 2-percent...
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