Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
Respondent determined a deficiency in income and victory tax for the taxable year 1943 in the amount of $126.47. The taxable year 1942 is also involved because of the provisions of the Current Tax Payment Act. Two issues are presented for decision:
(1) Is petitioner, who was employed in 1942 and 1943 at the Navy Yard in Charleston, S. C., and who maintained a residence in Cornelia, Ga., some...
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