Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined a deficiency in the petitioners' income tax for the year 1953 in the amount of $6,010.64. Two issues are presented for decision: (1) Whether the respondent, after examining and accepting petitioners' return as filed may subsequently reopen his examination of such return and in the light of a Supreme Court decision rendered subsequent to his original examination disallow a claimed...
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