MEMORANDUM OPINION
DINAN, Special Trial Judge:
This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined deficiencies in petitioners' 1990 and 1991 Federal income taxes in the amounts of $2,896 and $1,843, respectively.
The sole issue for decision is whether petitioners are entitled to claim deductions for political
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