Respondent has determined against petitioner an income and victory tax deficiency of $498.65 for the calendar year 1943 and by affirmative pleading has asserted claim for an increased deficiency of $8.49 for that year. The year 1942 is also involved in this proceeding because of the forgiveness feature of section 6 of the Current Tax Payment Act of 1943.
Two of petitioner's assignments of error have been settled by stipulation as follows: (1) That respondent did not...
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