Memorandum Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' Federal income tax for the calendar years 1971 and 1972 in the amounts of $174.90 and $219.89, respectively. Two minor issues having been conceded by petitioners, there remains for our decision only whether, in computing petitioners' retirement income credit under section 37, I.R.C. 1954,
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