Memorandum Findings of Fact and Opinion
KERN, Judge:
Respondent determined a deficiency of $571.68 in the Federal income tax of petitioner and his wife for the year 1954. His wife is not a petitioner herein.
A number of the issues presented by the pleadings herein were settled at the trial by concession and stipulation. The sole issue remaining for our resolution has to do with respondent's disallowance of a deduction in the amount of $682.78 taken...
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