Memorandum Findings of Fact and Opinion
WITHEY, Judge:
Respondent determined deficiencies in petitioners' income tax of $3,864.38 in taxable year 1958, $7,008.53 in taxable year 1959, and $1,785.32 in taxable year 1961. Petitioners in an amended petition claimed an additional deduction in the amount of $12,500 for taxable year 1961, which amount was not claimed in the tax return filed for that year.
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