Respondent determined a deficiency in income tax for petitioners for 1949 of $4,069.52. Petitioners do not contest several adjustments made by respondent. The remaining issue is whether Celeste G. Bartos is entitled to any deduction as a result of transactions with her former husband in connection with the construction of a house.
FINDINGS OF FACT.
Some facts are stipulated and are hereby found.
Celeste G. Bartos, hereafter referred to as petitioner...
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