Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By notice of deficiency dated March 5, 1981, respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1977 in the amount of $304. The sole issue to be decided is whether mandatory contributions made by petitioner Robert McGee Cannon to his union pension fund are deductible as business expenses.
Findings of Fact
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