DAWSON, Judge:
Respondent determined deficiencies in petitioners' income taxes of $113.30 in 1961, $543.83 in 1962, and $510 in 1963. By amended answer filed after the trial of this case, respondent claims increased deficiencies of $55.04 in 1961, $285 in 1962, and $255 in 1963.
Two issues are presented: (1) Whether prescription records obtained by petitioner in the purchase of a drugstore constituted an intangible asset with a value of $3,000 and a...
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