Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in the income tax liability of petitioners for calendar year 1967 in the amount of $2,116.13. The remaining issue for our determination concerns the timing of the deduction of $8,000 paid by petitioner Robert E. Pettit at the commencement of a commercial sublease under which he was to become the tenant. A computation under Rule 50 will be necessary because of...
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