Memorandum Findings of Fact and Opinion
HARLAN, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the year 1944 in the amount of $433.80. The only question involved is as to the correctness of the Commissioner's adjustments pertaining to items of income which were included in petitioner's 1944 income tax return. These adjustments are given in detail hereinafter.
Findings of Fact
Petitioner is now, and has been...
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