Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent determined a deficiency of $3,631.09 in the petitioners' income tax for 1953. The issues presented for determination are the correctness of the respondent's action (1) in determining that the amount of rents reported by the petitioners should be increased by $4,800, (2) in determining that a long-term capital gain of $60 was realized on the sale of certain furniture and fixtures, and ...
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