Memorandum Opinion
GOFFE, Judge:
The Commissioner determined deficiencies in petitioners' Federal income tax for taxable years 1978 and 1979 in the amounts of $1,255 and $2,907, respectively. The only issue for decision is whether petitioners are entitled to deductions in taxable years 1978 and 1979 under section 172
All of the facts have been stipulated and this case was...
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