Memorandum Findings of Fact and Opinion
TRAIN, Judge:
The respondent determined a deficiency in petitioners' income tax for the year 1960 in the amount of $233.16.
The issues for decision involve the allowability of certain itemized deductions, whether petitioner has been subjected to an unlawful search and seizure, and whether the Federal income tax is unconstitutional because not uniform.
Findings of Fact
The petitioners are husband...
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