Memorandum Findings of Fact and Opinion
The Commissioner has determined deficiencies in petitioners' income tax for the years 1955 and 1956 in the respective amounts of $409.25 and $139.12. The deficiency for 1955 is due to four adjustments made by the Commissioner to the net income reported by the petitioners on their joint return for that year. Petitioners did not assign any error as to adjustment (d) and concede that the Commissioner did not err in making that...
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