OPINION.
RAUM, Judge:
The Commissioner determined a deficiency in income tax in the amount of $213.90 for the calendar year 1954. An issue raised by an amendment to respondent's answer has been settled by agreement. The facts in relation to the original determination were fully stipulated.
Petitioners, husband and wife, residing in Dallas, Texas, filed a joint income tax return for 1954; the matter in controversy relates to the husband, who...
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