Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent determined a deficiency in petitioners' income tax for 1956 in the amount of $507.
The issues raised by the pleadings and not disposed of by stipulation are the correctness of the respondent's action in disallowing the following deductions taken by petitioners in their return for 1956:
(1) Expenses paid in connection with the sale of a personal residence.....
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