Memorandum Opinion
STERRETT, Judge:
Respondent determined deficiencies in petitioner's income taxes for the calendar years 1972 and 1973 in the amounts of $315 and $895, respectively. Due to concessions by the parties the sole issue before us is whether petitioner is entitled to conscientious citizen deductions taken by him as a means of protesting against the war in Southeast Asia.
All of the facts have been stipulated and are so found. The stipulation...
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