Petitioners attack respondent's determination of a deficiency of $144.40 in their 1947 income tax. The question is whether section 22 (n) of the Internal Revenue Code is applicable and the amount of deductions allowable. Some of the facts are stipulated.
FINDINGS OF FACT.
The stipulated facts are hereby found.
Petitioners are husband and wife with residence in Pittsburgh, Pennsylvania. They filed a joint income tax return for 1947 with the collector...
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