BARNES, Circuit Judge.
Petitioners brought this action in the Tax Court under § 272 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 272, to redetermine a deficiency assessed by the Commissioner with respect to petitioner's income tax for 1953. Petitioners are husband and wife, Irma P. Harvey being a party to this proceeding only by reason of having filed a joint return with her husband. Hereinafter John J. Harvey will be referred to as taxpayer. This...
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