OPINION.
DISNEY, Judge:
This case involves income taxes of $62.81 and $357.52 for the calendar years 1939 and 1940, respectively. The facts were stipulated, and we therefore find as follows:
1. Petitioner is a resident of Coral Gables, Florida. His profession is that of physician.
2. In 1937 petitioner purchased a lot at 3745 Alhambra Court, Coral Gables, Florida, and erected a residence thereon. At or about this time the residence...
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