Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency of $331.83 in the income tax of the petitioners for 1959.
As a result of a stipulation of the parties all issues raised by the pleadings have been disposed of except the following: (1) the respondent's determination that petitioners were not entitled to a deduction of $1,590 claimed with respect to the writing of short stories and novels and the drawing...
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