Respondent has determined a deficiency of $4,623.15 in petitioners' income tax for the calendar year 1945. In his amended answer respondent has affirmatively pleaded that petitioners' income should be increased in certain amounts enumerated in his amended answer and has asked that the deficiency be increased to $6,044.30. The deficiency results from several adjustments to petitioners' net income. All of the adjustments asked for by respondent in his amended answer, except...
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