Memorandum Opinion
MULRONEY, Judge:
Respondent determined deficiencies in petitioners' income tax for the years 1962 and 1963 in the amounts of $7,243.21 and $3,620.22, respectively.
Petitioners concede all adjustments made by respondent except those made in respect to deductions taken for the years 1962 and 1963 under section 215(a) of the Internal Revenue Code of 1954.
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