The Commissioner determined a deficiency in petitioners' income tax for the year 1946 of $287. The deficiency seems to be due to the disallowance by the Commissioner of the claim for four dependents listed on the return. This action of the Commissioner was based on an internal revenue agent's report which was adopted by the Commissioner in his determination of the deficiency. This revenue agent's report is in evidence and reads, in part, as follows:
Taxpayer was married...
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