Memorandum Opinion
ARUNDELL, Judge:
The respondent has determined deficiencies in income tax for the calendar years 1947 and 1948 in the respective amounts of $207 and $229. The deficiencies arise by the disallowance of travelling expenses in each year and by the disallowance of dependency credits in each year. Joint income tax returns were filed in each of the taxable years with the collector of internal revenue for the district of Alabama. The points in...
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