Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined deficiencies in income tax for the taxable years 1959 and 1960 in the amounts of $1,003.92 and $1,057.88, respectively. The petitioners claim an overpayment of income tax for the taxable year 1959 in the amount of $4,495.41.
The parties having reached agreement as to some of the issues, the only issue remaining for decision is whether petitioners are entitled to deductions...
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