Memorandum Opinion
IRWIN, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1973 in the amount of $167.32. The sole issue presented is whether petitioners are entitled to take a "war crimes deduction" in the amount of $1,072 for the year in question.
The case is before us on respondent's "Motion for Judgment on the Pleadings" filed February 3, 1976. At the hearing on the motion the parties filed a stipulation...
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