Memorandum Findings of Fact and Opinion
FEATHERSTON, Judge:
This case was assigned to Special Trial Judge Fred R. Tansill, pursuant to General Order No. 6, 69 T.C. XV (1978). The Court approves and adopts his opinion, which is set out herein below.
Opinion of the Special Trial Judge
TANSILL, Special Trial Judge:
Respondent determined a deficiency of $1,333.24 in petitioner's 1977 income taxes. The issue for decision is whether petitioners...
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