Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1961 in the amount of $143.48. In his answer the respondent made claim for an increase of $28.88 in the deficiency due in part to the concession of the petitioners that they claimed an excessive deduction for interest paid, and due in part to a mathematical error in the computation of the deficiency.
The issue is whether...
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