Memorandum Opinion
MULRONEY, Judge:
Respondent determined a deficiency in petitioners' 1960 income tax in the amount of $1,044.05.
Edward M. Slowik, who will be called petitioner, is an osteopathic physician who lives in Kenwood, Ohio. He and his wife Helen filed their joint income tax return for the year 1960 with the district director of internal revenue at Cincinnati, Ohio. Petitioner is in the same position as the taxpayer in Glenn L. Heigerick...
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