Memorandum Findings of Fact and Opinion
PIERCE, Judge:
The respondent determined deficiencies in petitioners' income taxes for the years 1949 and 1950 in the respective amounts of $13.88 and $11,312.78. Petitioners have assigned no error with respect to the determination for the year 1949, and have conceded the correctness of the adjustments to income on which it is based.
The sole issue for decision, which relates only to the year 1950, is: Where...
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