The Commissioner has determined deficiencies in petitioners' income tax for the years 1953 and 1954 in the respective amounts of $211.78 and $315.66.
The deficiency for 1953 is due to one adjustment which the Commissioner has made to the net income reported by petitioners on the joint return which they filed for that year. That adjustment was the addition to the income reported on the joint return of "(a) Away
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