Memorandum Findings of Fact and Opinion
WITHEY, Judge:
Deficiencies in the income tax of petitioners for the taxable years 1965 and 1966 have been determined by the Commissioner in the respective amounts of $253.03 and $423.79.
The only issue presented is whether respondent has erred in disallowing an amortization deduction relating to an insurance list inherited by petitioner Arthur J. Grimm
Findings of Fact
The stipulated facts...
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