Memorandum Opinion
FORRESTER, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1971 in the amount of $4,043. Such deficiency was based on respondent's disallowance of a deduction which petitioners had taken on their income tax return because of their opposition to the war in Viet Nam. Respondent has filed a motion for judgment on the pleadings on the ground that petitioners failed to state a cause of action...
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