Memorandum Opinion
WITHEY, Judge:
Petitioner, Donald A. Hansaker, filed a timely income tax return for the year 1950, on the cash basis with the collector of internal revenue for the district of Des Moines, Iowa. Petitioner's income tax return was filed by him as an individual. The Commissioner found a deficiency in income tax for the taxable year 1950 in the sum of $343, which deficiency resulted from a determination by the Commissioner that petitioner...
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