PER CURIAM:
In each of three decisions rendered in 1968, the Tax Court upheld determinations by the Commissioner of Internal Revenue that the taxpayer (husband and wife) was deficient in the amount of $116.61 in federal income taxes paid for 1959. This is a consolidated appeal from those decisions.
The three men were, for a two-and-a-half-month period in 1959, partners in an insurance agency. Each of the three were accrual-basis taxpayers. Each had excluded...
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