PER CURIAM:
This case involves federal income tax for the years 1961, 1962, and 1963. Taxpayers filed a petition in the United States Tax Court for redetermination of deficiencies asserted against them by the Commissioner. The Tax Court rendered decision in favor of the Commissioner and this appeal followed.
Three questions are presented:
1. Whether taxpayers, as stockholders of a purported subchapter S corporation, were entitled to deduct their proportionate...
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