Memorandum Opinion
TIETJENS, Judge:
Respondent determined a deficiency of $5,665.00 in petitioners' Federal income tax for 1975. The only issue for our determination is whether petitioners paid attorneys fees in 1975, thereby entitling them to a deduction in that year.
This case was fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of facts and attached exhibits are incorporated herein by reference...
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