FISHER, Judge:
Respondent determined a deficiency in petitioners' income tax in the amount of $1,440.47 for the taxable year 1955.
Janice L. Edwards, wife of John D. Edwards, is a party only because she and her husband filed a joint return for the year in question. The issues before us relate solely to the activities of John D. Edwards who will be referred to herein as petitioner.
Some of the issues have been stipulated. The only issues remaining...
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