Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a $1,496.68 deficiency in petitioners' 1960 income tax. Petitioners, husband and wife, resided in Hawthorne, California, and they filed their 1960 joint income tax return with the district director of internal revenue in Los Angeles. The parties have filed a stipulation of facts.
Apart from the correction of a mathematical error on the return, which is no longer in dispute...
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