Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in income tax for the calendar year 1963 in the amount of $3,826.04.
The sole remaining issue is whether petitioners are entitled to a deduction in the amount of $13,500 for the year 1963 under the provisions of section 170 of the Internal Revenue Code of 1954 as the result of the submission of a scientific paper by petitioner...
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