OPINION.
ARUNDELL, Judge:
In this proceeding petitioner challenges respondent's determination of a deficiency in income tax for 1946 in the amount of $114.50 on the ground that her tax as computed under the tax table set out in section 400 of the Internal Revenue Code is not imposed on her "net income," as required by the statute.
Petitioner is an individual, residing in Helena, Montana, who filed...
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