Memorandum Findings of Fact and Opinion
TYSON, Judge:
This proceeding involves income tax deficiencies in the amounts of $910.04 determined against each petitioner, individually, for the calendar year 1943, and $1,278.25 and $3,577.50 determined against the petitioners, jointly, for the calendar years 1944 and 1945, respectively.
The issues raised by the pleadings involve the questions of whether respondent erred (1) in denying a claimed credit for...
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