Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1973 in the amount of $63.54. One of the issues raised by the pleadings has been disposed of by the parties, leaving for our decision only whether petitioners are entitled to a deduction for state and local sales taxes in addition to the amount allowed by respondent.
Findings of Fact
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