United States Tax Court.
Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in income tax and an addition to tax under section 6653(a) for petitioners' taxable year ended December 31, 1974 in the amounts of $2,232.23 and $111.61, respectively. Concessions by both parties have left the Court with two issues for decision: (1) Whether petitioners are entitled to a deduction in the amount...
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