Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined deficiencies of $456 and $574 in petitioners' Federal income taxes for 1975 and 1976, respectively. The sole issue for decision is whether petitioners are entitled to deduct amounts contributed to a certain pension fund by petitioner Joseph P. Anderson's employers.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Joseph...
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