The Commissioner has determined a deficiency of $6,000.63 in petitioner's income tax for the year 1941. The deficiency results from three adjustments which the Commissioner made to the net income of petitioner as disclosed by the return which he filed for the taxable year. None of these adjustments is contested. However, petitioner not only claims that there is no deficiency, but alleges an overpayment of $16,068.07, based on the following assignment of error:
(a...
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