Memorandum Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1965 in the amount of $267.79.
The only issue for decision is whether petitioners are entitled to deduct the amount of $724.40 paid by petitioner J. Robert Andrews in 1965 as premiums on certain health and accident insurance policies.
All of the facts have been stipulated and are found accordingly.
Petitioners, J. Robert...
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