MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge:
The issues for decision are whether petitioners are entitled to exclude from income Social Security benefits and deduct net operating loss (NOL) carryforwards relating to their 2000 and 2001 returns.
FINDINGS OF FACT
From 1985 through the years in issue, Theodore Green was employed as a tax auditor for the Internal Revenue Service (IRS). His duties included examining Federal income tax...
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