Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in income tax for 1952 in the amount of $696.72. All the facts agreed to by the parties in a written stipulation submitted to the Court as well as facts stipulated orally at the hearing are incorporated herein by reference as part of our findings.
[Findings of Fact]
Petitioners are husband and wife. They reside in New York City and filed...
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