Memorandum Opinion
LEECH, Judge:
Respondent determined a deficiency in income tax for the calendar year 1945 in the amount of $240.78, by disallowance of an item of $600 deducted by petitioners upon their return as the cost of maintenance of their family. By answer to the petition, respondent asks an increase in the deficiency by the sum of $7.24, by the disallowance of $458.62, alleging that in addition to the $600 disallowed in the determination of the...
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