ARUNDELL, Judge:
Respondent determined deficiencies in income tax for the calendar year 1960 in these consolidated proceedings in the amounts of $4,577.49 and $6,487.62, respectively. Petitioners contend that instead of deficiencies they are entitled to refunds of $474.45 and $796.82, respectively.
Petitioners have assigned two errors, as follows:
(a) In determining the taxable income of the Petitioners for the year 1960 the Commissioner erroneously...
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