Memorandum Opinion
VAN FOSSAN, Judge:
The respondent determined deficiencies and penalties as follows:
Year Tax Penalty 1944 .......... $117.89 $58.94 1945 .......... 139.09 69.54 1946 .......... 136.67 68.34
At the hearing respondent specifically waived the penalties, leaving in issue only the deficiencies in tax.
[The Facts]
Petitioner is a Pullman porter, running...
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