The Commissioner has determined a deficiency in petitioners' income tax for the year 1945 of $275. The deficiency is due to two adjustments made to the net income shown on the joint return filed by petitioners. Only one of these adjustments is contested. It is explained in the deficiency notice, as follows:
It has been determined that the entire amount of $31,500.00 received by the partnership, Taliaferro, Graves, Hutcheson and Fahey, from the executors of the Estate...
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