Memorandum Opinion
SMITH, Judge:
This proceeding involves a deficiency of $619.35 in petitioners' income tax for 1941. Petitioners allege in their original petition that the respondent erred "in failing to allow credit to be taken as a business expense" of $1,200, representing rental for that year on certain real estate which petitioner Herman A. Harper acquired under his father's will, charged with an annuity of $100 per month payable to his wife, petitioner...
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