Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent has determined a deficiency of $12,555.90 in petitioners' Federal income tax for the year of 1977. The issues presented for our decision are: (1) whether petitioners are entitled to a deduction for repayment of amounts previously received as sickness and unemployment benefits under the Railroad Unemployment Insurance Act; and (2) whether petitioners are entitled to a deduction of $746.75 for...
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