United States Tax Court.
Memorandum Findings of Fact and Opinion
Petitioner contests respondent's determination of a deficiency of $989.72 in her income tax for the year 1943. By reason of the Current Tax Payment Act of 1943 the year 1942 is also in issue.
In the notice of deficiency respondent in adding $1,817 to the net income reported by petitioner on her 1942 amended tax return explained this addition as follows:
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