Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $2,278 in petitioners' Federal income tax for 1975 together with an addition to tax under section 6653(a)
The issues for decision are as follows:
1. Whether an agreement whereby petitioners purportedly conveyed their lifetime services to a trust is effective to relieve them of...
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