Memorandum Opinion
LEECH, Judge:
In these consolidated proceedings, the respondent has determined deficiencies in income tax for the taxable year 1941 against each of the petitioners in the sum of $1,650.19. The petition in each proceeding assigns several identical errors but all of these except one have been conceded by the petitioners. The remaining issue is whether each of these petitioners is entitled to the deduction of $6,198.02 as intangible drilling...
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