Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a deficiency of $644.84 in petitioners' 1973 income tax. Because of concessions by the parties, the only issue we must decide is whether points withheld from a mortgage are deductible in the year petitioners obtained the mortgage proceeds.
Findings of Fact
This case was fully stipulated by the parties. Their stipulation and the exhibits attached thereto are incorporated...
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