Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent, on August 9, 1977, issued a statutory notice in which he determined a deficiency in petitioners' Federal income tax for their taxable year ended December 31, 1975 in the amount of $83. After concessions by the parties the sole issue for our consideration is whether petitioners may deduct the value of the time they expended in the preparation of their Federal income tax return.
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