Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
The respondent determined a deficiency in an addition to the petitioners' income tax for the year 1954 in the amount of $289.40.
The only question in the case is whether petitioners are liable for addition to tax for the taxable year 1954 under section 294(d) (1)(B) of the Internal Revenue Code of 1939.
Findings of Fact
Some of the facts were stipulated and they are found...
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