Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent determined a deficiency of $303 in the income tax of the petitioners for 1949. The only question presented for determination is whether the respondent erred in determining that certain deductions taken by petitioners were not allowable.
Findings of Fact
The petitioners reside in the State of Tennessee.
In their income tax return for 1949 the petitioners, in computing...
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