Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
The respondent determined a deficiency in the petitioners' income taxes for the year 1959 in the amount of $6,562.62, and he also asserted a negligence penalty in the amount of $328.13.
The remaining issues for our consideration are: (1) Whether the respondent was correct in computing the petitioners' income on the cash receipts and disbursements basis; (2) whether a brokerage fee of $1,085...
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