Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent has determined a deficiency in income tax for the year 1945 in the amount of $246.69. Prior to the trial of this proceeding, by his amended answer, the respondent made claim for an increase in the deficiency to the extent of $87, so that the total amount of the deficiency involved in this proceeding is $333.69.
There are two questions for decision: (1) whether the petitioner paid...
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