Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1977 in the amount of $760. The issues for decision are (1) whether petitioners should be relieved of the deficiency determined by respondent because respondent's agents did not exercise their discretion to terminate the examination of their return as repetitive, and (2) whether petitioners are entitled to deduct the cost...
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