Memorandum Opinion
TANNENWALD, Judge:
Respondent determined a deficiency in petitioners' 1973 Federal income tax in the amount of $388.11. The sole issue before us is the deductibility of certain state and local transfer and recordation taxes incurred by petitioners in connection with the purchase of a personal residence in 1973.
The parties have submitted this case fully stipulated pursuant to Rule 122 of this Court's Rules of Practice and Procedure...
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