The Commissioner determined deficiencies in income tax of the petitioners of $994.48 for 1954 and $424.84 for 1955. The only issue for decision is the location of Jay's home for income tax purposes.
FINDINGS OF FACT.
The petitioners, husband and wife, filed their joint income tax returns for the taxable years with the district director of internal revenue at Toledo, Ohio. They resided during those years at 107 Fairview Avenue, Greenville, Ohio, in a house...
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