Memorandum Findings of Fact and Opinion
CHABOT, Judge:
Respondent determined a deficiency in Federal individual income tax against petitioners for 1975 in the amount of $431.65.
After concession of one issue by respondent, the issues for decision are as follows:
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.