Memorandum Opinion
KÖRNER, Judge:
Respondent determined a deficiency of $1,061.20 in petitioners' income tax for the calendar year 1978. After concessions, the sole issue for our determination is whether petitioners have established their right to a deduction for state and local taxes in an amount greater than that which was allowed by respondent. The evidence consists in part of a stipulation of facts, which is incorporated herein by this reference...
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