ARTHUR J. STANLEY, Jr., Chief Judge.
This is an action by Gerald and Elizabeth Van Keppel, taxpayers, to recover an alleged overpayment of $32.38 plus interest on their 1956 joint income tax return. The Government has counterclaimed to collect an alleged deficiency of $183,850.40 plus interest. The case is presently under advisement for decision on its merits.
The plaintiffs' return, filed February 18, 1956 (Exhibit 1), claimed a deduction of $30.50 for safe...
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