Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1969 in the amount of $2,094.03.
Some of the issues raised by the pleadings have been disposed of by agreement of the parties, leaving for our decision the following:
1. Whether petitioner is entitled, in computing his deduction for payment to a retirement plan as a self-employed individual, to...
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