Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income taxes for the calendar years 1966 and 1967 in the respective amounts of $920.21 and $863.36.
One of the issues raised by the pleadings has been disposed of by agreement of the parties, leaving for our decision the issue of whether petitioner is entitled to a deduction of $4,278.28 in the...
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