Memorandum Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $2,412.00 in petitioners' 1972 Federal income tax. Because of concessions by petitioners, the only issue remaining for our consideration is the deductibility of expenses incurred in seeking election as an officer of a labor union.
This case was submitted upon a full stipulation of facts which is incorporated herein by this reference.
Petitioners, husband and wife...
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