PIERCE, Judge:
The Commissioner determined a deficiency of $89.86 in the petitioners' income tax for their taxable year 1959. This deficiency resulted solely from the Commissioner's determination that the amount of $408.50 which the principal petitioner paid during said taxable year through withholdings from his salary, as his employee contributions to the qualified pension and insurance plan of his employer, does not constitute an allowable deduction under...
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