Memorandum Opinion
FAY, Judge:
Respondent determined a deficiency of $585.50 in petitioners' Federal income tax for 1973. The sole issue presented is whether petitioners are entitled to a "war tax credit" in the amount of $585.75. Respondent has moved for judgment on the pleadings under Rule 120, Tax Court Rules of Practice and Procedure. Petitioners presented oral testimony and a memorandum of authorities in support of their position.
Briefly stated...
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