TIETJENS, Judge:
The Commissioner determined the following deficiencies in the petitioners' income taxes for the year 1946:
Docket No. Deficiency 51067 ------------------------------- $3,408.77 51068 ------------------------------- 2,874.09 51069 ------------------------------- 3,813.92
These deficiencies arose as a result of the Commissioner's disallowance of certain portions...
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