Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in Federal income tax of petitioners Tom E. and Mary E. Butz for the calendar years 1969 and 1970 in the amounts of $9,473.16 and $293.51, respectively.
Some of the issues have been disposed of by agreement of the parties leaving for our decision the following:
(1) Whether petitioners are entitled to a...
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