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DUKE v. COMMISSIONER

Docket No. 81273.

34 T.C. 772 (1960)

GORDON DUKE AND FLORA DUKE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 29, 1960.

Attorney(s) appearing for the Case

Horace R. Drew, Jr., Esq., for the petitioners.

Louis J. DeReuil, Esq., for the respondent.

OPINION.

ARUNDELL, Judge:

Respondent determined a deficiency in income tax for the calendar year 1951 in the amount of $221.64. Due to an alleged mathematical error, respondent, by motion duly granted, has made claim for an increased deficiency of $25.35, thus bringing the claimed deficiency to $246.99.

The only issue is the determination of the proper application under section 131 of the Internal Revenue Code of 19391

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