Memorandum Opinion
DAWSON, Judge:
A deficiency in the income tax of petitioners for the taxable year 1957 has been determined by respondent in the amount of $438.26.
The issues for decision are:
(1) Whether respondent is barred in this action by failing to give notice in writing that a re-examination of petitioners' books was necessary pursuant to section 7605(b) of the 1954 Code.
(2) Whether petitioners are entitled to increase their...
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