IRWIN, Judge:
The Commissioner determined a deficiency of $433.36 in petitioner's income tax for the calendar year 1967. Due of concessions stipulated by the parties, the sole issue for our determination is whether certain amounts paid by petitioners to Alabama Market Centers, Inc., represent a nondeductible capital expenditure.
FINDINGS OF FACT
Some of the facts have been stipulated by the parties. The stipulation, together with the exhibits...
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