Memorandum Opinion
HILL, Judge:
Respondent has determined a deficiency in income tax against petitioners for the calendar year 1948 in the sum of $86.12. In an amended answer filed prior to the hearing, respondent asked an increase in the deficiency to $118.02.
The issues presented are with respect to the correctness of respondent's action in determining the deficiency in his disallowance of (a) expenditures of $15 and $13 for repairs to personal...
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