Respondent determined a deficiency in income tax for 1944 of $1,008.39. The amount in controversy is approximately $734. Certain adjustments are not contested, additional tax having been paid. The sole issue is whether payments made during the taxable year are deductible under section 23, Internal Revenue Code. Some of the facts were stipulated.
FINDINGS OF FACT.
The stipulated facts are hereby found accordingly.
Petitioners, husband and wife, residents...
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