Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined deficiencies in petitioners' income tax in the amount of $246.90 for the taxable year 1967 and $213.50 for the taxable year 1968. The only issue involved relates to the claim by petitioners that the income tax is unconstitutional.
Findings of Fact
Some of the facts have been stipulated and are, together with the exhibits attached to the stipulation, incorporated...
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