Memorandum Findings of Fact and Opinion
OPPER, Judge:
Respondent determined a deficiency of $2,140.48 in petitioner's income tax liability for the year 1949. In an amendment to his answer herein, respondent asserted an additional deficiency of $8,350.51. As ultimately presented, the issue turned on whether respondent had sustained his burden of proof as to the increased deficiency.
Findings of Fact
Petitioner is an individual residing in...
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