United States Tax Court.
OPINION
QUEALY, Judge:
The respondent has determined deficiencies in the Federal income taxes of the petitioners as follows:
Year Deficiency 1973 ----------- $2,899.97 1974 ----------- 2,577.72
After concessions by the parties, the issues which remain for determination are as follows:
(1) Whether petitioners are entitled to a deduction under section 604 of the Tax Reform Act...
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