Memorandum Opinion
STERRETT, Judge:
By notice of deficiency dated April 22, 1980 respondent determined a deficiency of $1,891.30 in petitioners' Federal income tax for the taxable year 1976. The sole issue for decision is whether petitioners are entitled to deduct certain legal expenses incurred by them during 1976.
The facts in this case have been fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of...
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