Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $11,159.19 in petitioners' income tax for the year 1962.
The taxable income of petitioners was adjusted by increasing gross income $1,327.44 and by disallowing an interest expense of $123.68, a medical expense of $180.79, and an ordinary loss on the sale of stock of $26,200.
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