Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The respondent determined a deficiency of $1,007.04 in income tax against the petitioners for 1948 and added $151.07 as additional tax under section 294 of the Internal Revenue Code.
A number of the errors complained of in the petition have been adjusted by agreement of the parties and the adjustments so agreed upon can be reflected in a Rule 50 computation. Two issues remain for decision:...
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