The respondent determined an aggregate income tax deficiency for 1942 and 1943 of $173.38 by increasing petitioner's taxable income for each year by $720 which she received as a widow's pension from the Policemen and Firemen's Relief Fund, District of Columbia. Petitioner omitted the $720 from each year's return and denies that it is taxable income.
In determining the deficiency the respondent added the unforgiven portion of petitioner's 1942 tax liability, determined...
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