Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
The respondent has determined a deficiency in the petitioners' income tax for the year 1960 in the amount of $2,521.54. Evelyn L. Wells-Lee is a petitioner herein solely by reason of having filed a joint return with her husband William Wells-Lee, who from this point on will be referred to as the petitioner. Their return was timely filed with the district...
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