Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in petitioner's income taxes paid for his taxable years ended December 31, 1973 and 1974 in the amounts of $675.36 and $2,129.78, respectively, in a notice dated August 9, 1977. The only issues for our decision herein are whether petitioner is entitled to an exclusion from income for his taxable year 1973 and a credit against his tax for 1974, under either or both...
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