Under section 294 (d) (1) (A) of the Internal Revenue Code of 1939, the respondent determined an addition to tax of $1,648.59 against the petitioners for the year 1950. The correctness of that determination is the only issue in the case.
FINDINGS OF FACT.
Some of the facts have been stipulated and are found as stipulated.
The petitioners are husband and wife, and reside in Mobile, Alabama. They filed their joint income tax return for the calendar...
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