Memorandum Opinion
DAWSON, Chief Judge:
This matter is before the Court on respondent's motion for summary judgment filed on December 9, 1975, pursuant to Rule 121, Tax Court Rules of Practice and Procedure.
Respondent determined a deficiency of $754.50 in petitioners' Federal income tax for the year 1973. The deficiency resulted from the disallowance of (1) an inflation loss of $977.95 claimed as a miscellaneous deduction on Schedule A of petitioners...
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