OPINION.
RAUM, Judge:
Respondent determined a deficiency of $3,967.96 in petitioners' income tax for the year 1956. The facts have been stipulated.
Petitioners, husband and wife, are residents of San Pedro, California. They filed original and amended joint income tax returns for 1956 on April 15, 1957, and June 20, 1958, respectively, with the district director of internal revenue at Los Angeles, California.
For many years prior to...
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