Memorandum Findings of Fact and Opinion
These proceedings have been consolidated.
In Docket No. 64617, the Commissioner has determined a deficiency in petitioners' income tax for the year 1954 in the amount of $1,194.10. The deficiency is due to two adjustments made by the Commissioner to the income as reported by petitioners on their joint return as follows:
(a) Partnership income....... $6,004.87 (b) Standard deduction....... 515...
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