Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in petitioners' income tax for the taxable year 1952 in the amount of $1,393.64. By amended answer the Commissioner seeks to increase this deficiency to $1,973.68.
Petitioners concede that the sum of $2,017.71, representing reimbursement for travel, conference, and miscellaneous expenditures, should have been, but was not, included in income for 1952. They also concede that certain...
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