Memorandum Findings of Fact and Opinion
OPPER, Judge:
By these consolidated proceedings petitioners contest respondent's determination of deficiencies in income tax for 1944 as follows:
Petitioner Deficiency A. C. Moyer.......... $10,546.31 J. E. Moyer.......... 10,588.76
Each petitioner claims an overpayment. The only questions are whether deductions can be taken and, if so, their amounts in connection with...
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