Memorandum Findings of Fact and Opinion
The respondent by statutory notice determined a deficiency in income tax of the petitioners for the taxable year 1948 in the amount of $45.
The single issue here in dispute arises from the disallowance by the respondent of certain deductions totaling $295, claimed by the petitioners on page 1 of their short Form 1040 income tax return for the taxable year 1948, on which they had elected to compute their tax liability...
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