Memorandum Opinion
COHEN, Judge:
Respondent determined deficiencies in petitioners' income taxes of $1,422.66 for 1978 and $1,942.07 for 1979. The issue for determination is whether amounts paid by petitioners to a state retirement plan and to the Federal social security system are excludable or deductible from income.
The parties submitted this case pursuant to Rule 122, Tax Court Rules of Practice and Procedure, and the stipulation of facts and...
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