Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By statutory notice dated September 28, 1977 respondent determined a deficiency of $378.76 in petitioners' Federal income tax and an addition to tax of $90 under section 6651(a), I.R.C. 1954, for the taxable year 1975. During trial, respondent conceded the addition to tax, and therefore the sole issue remaining for decision is whether petitioners are entitled to a deduction under section 219 in the...
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