Memorandum Findings of Fact and Opinion
FISHER, Judge:
Respondent determined deficiencies for the taxable year 1952 as follows:
Amount Petitioners of Deficiency Stanley C. Olson.................. $2,537.02 Buford W. Olson and Demores Olson 2,407.28 Chas. Olson & Sons, Incorporated.. 3,579.21
The issues relate to respondent's disallowance...
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