Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined deficiencies in petitioners' Federal income tax for taxable years 1965, 1966, and 1967, respectively, in the amounts of $167.78, $458.34, and $83.99, for a total of $710.11. The only issue for decision is whether the Commissioner's determination disallowing the deduction of certain bank charges as being allocable to tax-exempt securities is arbitrary and unreasonable.
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