The respondent determined deficiencies in the income tax of petitioners in the amounts of $14,093.91 for the year 1948 and $8,902 for the year 1949.
Portions of the deficiencies have been assessed and paid by the petitioners, and the parties are in agreement that the remainder, here in controversy, is $12,153.67 for the year 1948 and $5,668.35 for the year 1949.
The sole issue is whether the amounts of $20,528.72 and $11,971.28, expended by a lessee in 1948...
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