Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1978 in the amount of $189. The issue for decision is whether petitioners are entitled to deduct the amount of $607.06 they paid in 1978 for attorney's fees and related expenses.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioners, husband and wife, who...
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