Memorandum Opinion
RAUM, Judge:
The Commissioner determined deficiencies in income tax against petitioners in the amounts of $21,209.44 and $27,014.48 for the years 1952 and 1953, respectively. As a result of an agreement of the parties the amount of the deficiency claimed by the Government for the year 1953 has been reduced to $7,477.58.
The facts have been fully stipulated, and we adopt the stipulation as our findings. The issue is substantially...
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