Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in petitioners' Federal income tax liability for the calendar year 1973 in the amount of $1,359.69. The issues for decision are:
(1) whether Federal reserve notes constitute dollars for purposes of the Internal Revenue Code;
(2) whether petitioners or respondent bear the burden of proof;
(3) whether petitioners substantiated certain sums which...
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