Memorandum Findings of Fact and Opinion
RAUM, Judge:
The respondent determined a deficiency in the income tax of petitioners for the year 1948 in the amount of $284.60.
In their petition, the petitioners assign as error the disallowance by the respondent of certain deductions taken in a joint income tax return filed by them for the year 1948 with the collector of internal revenue for the district of Oklahoma, and the use by the respondent of the...
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