Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in petitioners' income tax as follows:
Year Income Tax 1960............. $134.20 1961............. 133.98
Petitioners have failed to contest small decreases in the amounts allowable as deductions for state sales taxes in each year and the sole remaining issue for each year is whether or not petitioners are entitled...
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