Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in petitioners' Federal income tax for the year 1956 in the amount of $1,097.12, arising by reason of respondent's disallowance of certain deductions taken in petitioners' joint return for that year which relate to the income earned by petitioner, Chas. J. Hundt, who will be sometimes hereinafter referred to as petitioner. The greater amount of these deductions has to do with petitioner's...
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