Memorandum Opinion
VAN FOSSAN, Judge:
Petitioners are husband and wife who lived and filed their income tax returns in Cincinnati, Ohio. Hereinafter Jacques L. Ach is referred to as petitioner. The case was submitted on the following stipulation of facts, together with one exhibit:
Respondent has determined a deficiency in petitioners' income taxes for the calendar year 1951 in the amount of $523.06.
The entire amount of the deficiency is...
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