PER CURIAM:
This petition for review of a decision of the Tax Court involves petitioners' federal income taxes for the taxable year 1959. Following the Commissioner's issuance of a statutory notice of deficiency, petitioners sought a redetermination in the Tax Court. That court upheld the Commissioner's decision, and petitioners now seek relief here. Our jurisdiction is conferred by section 7482 of the Internal Revenue Code of 1954.
The factual circumstances...
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