Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1974 in the amount of $1,050.63. The issues for decision are:
(1) Whether a subsidy of $2,250 received by petitioners from the United States Department of Agriculture for the construction of a dam is includable in gross income; and
(2) Whether petitioners are entitled to deduct certain other costs...
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