OPINION.
VAN FOSSAN, Judge:
The respondent determined a deficiency of $197.12 in petitioner's income tax for 1941.
The facts are:
The petitioner was sitting at home during the evening of March 12, 1941, when the telephone rang. A guest in the house answered the phone and stated that the call was for the petitioner. Petitioner went to the telephone and a man's voice said, "Congratulations, Mrs...
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