Memorandum Opinion
IRWIN, Judge:
Respondent determined a deficiency in petitioners' income tax of $2,068 for the calendar year 1967. The only issue presented for decision relates to the disallowance by the respondent of a deduction for campaign expenses, claimed by petitioner in the year 1967, and paid in the year 1966.
The facts of this case have been fully stipulated and are so found.
Jack and Irene Hickman are cash-basis taxpayers who...
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