Memorandum Opinion
QUEALY, Judge:
Respondent determined a deficiency in income tax of the petitioner for the taxable year 1976 in the amount of $174.00. The only question presented for decision is whether petitioner is entitled to deduct contributions of $577.61 to a state employees pension fund which were withheld from his salary as an employee of Hennepin County, Minnesota.
All of the facts have been stipulated and are so found. The stipulation...
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