The respondent has determined an income tax deficiency for the calendar year 1948 of $8,653.32 for each petitioner. The two cases involving a husband and wife are consolidated.
It is unnecessary to discuss respondent's adjustments since they are not contested by petitioners. In amended petitions, each petitioner assigns certain other errors seeking a refund of $6,962.16. Each petitioner assigned the following errors:
A. The Commissioner erred in failing to...
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