OPINION
SHIELDS, Judge:
Respondent determined that there was a deficiency of $975 in the income tax due from the petitioners for 1978. The deficiency resulted from the respondent's disallowance of a miscellaneous deduction claimed by the petitioners in the amount of $13,089 allegedly paid by them for information, advice, and/or forms to be used in establishing a so-called family trust.
On November 23, 1981, the petitioners who were then residents...
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