Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1972 and 1973 in the amounts of $876.45 and $1,010, respectively.
One of the issued raised by the pleadings was conceded by petitioners leaving for our decision the following:
Whether in each of the years here in issue petitioners are entitled to deduct amounts which they paid as interest with respect...
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