Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined deficiencies in petitioners' income taxes as follows:
Taxable Year Deficiency 1961 ........... $ 5,706.52 1962 ........... 10,852.84 1963 ........... 13,256.71
Due to concessions made by the parties at trial and by stipulations, the only issues remaining for decision are:
(1) the amount allowable to petitioners in each of...
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