United States Tax Court.
Memorandum Findings of Fact and Opinion
Respondent determined deficiencies in petitioners' Federal income taxes for the years 1944 and 1945 in the respective amounts of $997.64 and $1,123.40. All of the issues arising from this determination and raised by the pleadings have been settled with one exception.
The issue remaining for our determination is stated in the petition as follows:
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