PER CURIAM:
Appellants, Bonnie and Curry First, in their joint income tax return for 1972 claimed a "war tax deduction" of $2,473.34. The Commissioner of Internal Revenue disallowed the deduction and assessed a deficiency against them for $469.93. The appellants filed a petition in the Tax Court disputing their liability to pay the assessed deficiency. The appellants claim they were entitled to the deduction on the ground inter alia that because "they have...
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