BRATTON, Circuit Judge.
Williard I. Thompson and Agnes B. Thompson are husband and wife, and they reside in Oklahoma. In their joint income tax return for the year 1947 they claimed certain deductions from gross income, one deduction being for tax paid on cigarettes. The Commissioner of Internal Revenue disallowed certain claimed deductions, including the one for tax paid on cigarettes. On redetermination, the Tax Court sustained the taxpayer in respect to that deduction...
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