Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a $113.98 deficiency in petitioners' 1966 income tax. Petitioners, husband and wife, resided in Sanger, California, at the time of filing their petition herein. They filed their 1966 joint income tax return with the district director of internal revenue at San Francisco, California. During 1966 they resided in Fresno, California. The husband will sometimes hereinafter be referred...
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