Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $408.60 in income tax and an addition to tax of $20.43 for 1959. The only adjustment which he made was the addition to reported income of $1,699.86 representing capital gain from the sale of an automobile.
Findings of Fact
The petitioners, husband and wife, filed a joint return for 1959 with the district director of internal revenue at Brooklyn, New York. They used...
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