Memorandum Findings of Fact and Opinion
ARUNDELL, Judge:
This proceeding involves a deficiency in income tax in the amount of $95.89 for the calendar year 1941.
The several issues involved are as follows:
(1) Is the amount withheld in 1941 by the petitioner's employer pursuant to the requirements of the Civil Service Retirement Act includible in the gross income of petitioner for that year?
(2) Is the petitioner entitled to a deduction...
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