Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $9,654.23 in the petitioners' income tax for the year 1944. The issue for decision is whether income for 1944 is to be offset by several items.
Findings of Fact
The petitioners are husband and wife. They filed a joint return for 1944 with the collector of internal revenue for the district of Connecticut.
The...
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