OPINION
WITHEY, Judge:
A deficiency in the income tax of petitioners for the taxable year 1960 has been determined by the respondent in the amount of $33.
The only issue to be decided is whether tolls paid by petitioner Donald L. Cox for the use of a turnpike are deductible as taxes under section 164(a) of the Internal Revenue Code of 1954.
The entire record is the stipulation of facts of the parties which we adopt as our findings...
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