Memorandum Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1977 in the amount of $603.86. The only issue for decision is whether petitioners are entitled to a "conscientious objector tax credit" of $603.86.
All of the facts have been stipulated and are found accordingly. Petitioners, husband and wife, who resided in Atlanta, Georgia at the time of the filing of their petition, filed a joint...
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