Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency of $3,571 in petitioners' Federal income taxes for the taxable year of 1977. The sole issue presented to us for decision is whether petitioners are entitled to a deduction for the costs of acquisition and maintenance of a swimming pool.
Findings of Fact
Some of the facts have been stipulated. The stipulation of facts and the attached exhibits are incorporated...
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