Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a $1,207 deficiency in petitioner's 1977 income tax. The sole issue remaining for decision is whether petitioner may deduct as interest certain amounts paid to the retirement fund of the Alaska Teachers' Retirement System.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Arline Bovee resided in Kodiak, Alaska, when she filed...
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