Respondent determined a deficiency in Federal income and victory taxes against petitioners for the calendar year 1943 in the amount of $17.75. The petitioners, who filed a joint Federal income tax return for that year with the collector of internal revenue for the district of Florida, contest error in that determination and, moreover, ask a finding of overpayment in the amount of $229.69.
The issue is whether an item of $2,000 paid during the tax year to petitioner...
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