Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency of $1,064.73 in the income tax of the petitioners for 1955. The issues are the correctness of the respondent's action: (1) in failing to determine that an amount of $15,485 reported as income received as salary represented the proceeds of sale of a capital asset held for more than 6 months, and (2) in disallowing a deduction of $2,400 taken for traveling expenses...
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