Memorandum Opinion
HARRON, Judge:
The Commissioner determined a deficiency of $901.92 for the year 1939. The deficiency is contested in part, petitioner assailing only the inclusion of $13,621.99 in income. Respondent added that amount to income as "profit on cancellation of indebtedness."
Petitioner resides in Shelton, Washington. He filed his return for 1939 with the collector for the district of Washington. He keeps his books and makes his returns...
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