Memorandum Findings of Fact and Opinion
RAUM, Judge:
The respondent determined deficiencies in the income tax of petitioners for the year 1947 in the amount of $95 and for the year 1949 in the amount of $161.
The petitioners, residents of Muskogee, Oklahoma, filed joint income tax returns for the taxable years with the collector of internal revenue for the district of Oklahoma.
In their income tax return for 1947, the petitioners claimed...
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