Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
Petitioners contest a deficiency of $4,003.52 in income tax determined by the Commissioner for the year 1948.
Several issues originally raised by the pleadings have been abandoned by petitioners. The only issue remaining for decision is whether petitioners can properly claim as a deduction certain expenditures made during the taxable year either for the management, conservation, or maintenance...
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