OPINION.
OPPER, Judge:
Petitioners contest so much of a deficiency of $1,048.93 in income taxes for 1945 as results from the disallowance of a deduction of $961.97 as taxes paid. The sole issue is whether payment of real estate taxes out of the proceeds of a tax foreclosure sale of property formerly owned by petitioners entitles them to the deduction in controversy. All of the facts have been stipulated.
The stipulated facts are hereby found...
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