Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined deficiencies in the petitioners' income tax for the years 1952, 1953 and 1954 in the respective amounts of $19,150.48, $16,225.61 and $21,369.27. The parties have reached agreement on all issues relative to the taxable year 1954. The remaining issues before us are (1) whether petitioners are entitled to deductions for amortization of bond premiums in 1952 and 1953 within the meaning...
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