Memorandum Findings of Fact and Oinion
Respondent determined a deficiency in petitioners' income tax for the year 1947 in the amount of $217.54. In his answer respondent concedes that he erred in not allowing petitioners credit for a payment of $48 made on their estimated tax for that year. The sole issue is whether the respondent properly disallowed certain deductions claimed by petitioners in their return.
Findings of Fact
Petitioners are husband...
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