Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for their taxable year 1965 in the amount of $5,091.76. By an amendment to his answer respondent claims an increased deficiency of $553.64 making the total deficiency in controversy for the year 1965 an amount of $5,645.40.
The issue for decision is whether the petitioners are entitled to deduct $10,000 or any part thereof as...
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