Memorandum Opinion
MULRONEY, Judge:
The Commissioner determined a deficiency in income tax of the petitioners for the calendar year 1950 in the amount of $3,777.58. The case was submitted upon an agreed stipulation of all of the facts.
[Findings of Fact]
Petitioners are husband and wife and, during the years 1948, 1949, and 1950 they filed their joint income tax returns with the collector of internal revenue for the third district...
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