Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency income tax for 1956 of $2,353.53 against Edward and Harriet and one of $3,029.25 for 1956 against Philip and Helen. The only issue in each case is whether the Commissioner erred in disallowing a deduction of $7,492.65 representing the payment in 1956 of an assessment for unpaid withholding and employment taxes incurred by Preston Manufacturing Company, Inc., of which Edward and Philip...
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