MEMORANDUM OPINION
TANNENWALD, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes for the taxable years 1990 and 1991 in the amounts of $11,803.00 and $13,122.00, respectively. The sole issue for decision is whether petitioner is entitled to amortize the cost of acquiring a life interest in tax-exempt bonds where others simultaneously acquired the remaining interests.
The case was submitted fully stipulated under Rule...
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