SIMPSON, Judge:
The respondent determined deficiencies in the petitioners' income tax in the amount of $443.77 for the taxable year ended December 31, 1964, and $436.92 for the taxable year ended December 31, 1965. Several issues have been settled by agreement of the parties; there remain for our decision the following issues:
(1) May the petitioners deduct on their individual income tax returns personal property taxes and other expenses paid by them...
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