SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1973 in the amount of $1,240.
Each party has made certain concessions with respect to the issues raised by the pleadings. There remain for decision the following:
(1) Whether petitioner in computing his income subject to tax is entitled to exclude or deduct amounts withheld from his salary for contributions to the Los Angeles Firemen's Pension Fund...
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