Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1973 in the amount of $923.76. The issues for decision are as follows:
(1) Whether petitioners are entitled to a deduction for Federal excise taxes purportedly paid in 1973.
(2) Whether petitioners are entitled to deductions for life and casualty, fire and car insurance premiums purportedly paid...
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