SIMPSON, Judge:
The Commissioner determined a deficiency of $46,043.74 in the petitioners' Federal income tax for 1972. The sole issue for decision is whether a limited partner in a "motion picture production service partnership" is entitled to deduct any part of the costs paid in 1972 for the production of motion pictures in that year.
FINDINGS OF FACT
Some of the facts have been stipulated, and those facts are so found.
The petitioners...
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