Memorandum Opinion
HOYT, Judge:
The respondent determined a deficiency in the petitioners' income tax for the taxable year ended December 31, 1959, in the amount of $272.38, all of which is in controversy.
The issue presented is whether respondent erred in disallowing, for lack of substantiation, all of petitioners' itemized deductions reported on their joint return in the total sum of $2,184.37. Respondent allowed in lieu thereof a standard deduction...
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