OPINION.
DISNEY, Judge:
This case involves a deficiency of $218.26 determined against the petitioners jointly for income taxes for the calendar year 1947. The petitioners' return was filed with the collector for the Oklahoma City district of Oklahoma. After waiver of certain matters raised in the petition, the only questions remaining for consideration are whether the Commissioner erred in disallowing deduction for cigarette taxes, breakage of a watch...
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