Memorandum Findings of Fact and Opinion
PARKER, Judge:
Respondent determined a deficiency in petitioners' Federal income tax in the amount of $1,682.40 for the taxable year 1974. The only issue is whether petitioners are entitled to itemized deductions rather than the standard deduction.
Findings of Fact
The parties' stipulation of facts and supplemental stipulation of facts, together with the exhibits attached thereto, are incorporated...
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