The Commissioner has determined a deficiency in petitioner's income tax for the year 1948 of $251.01. The deficiency is due to the addition to the adjusted gross income of $4,182.63 reported by petitioner on her return of "alimony received from former spouse, $1,440.00." The explanation of the adjustment given by the Commissioner in his deficiency notice states, among other things, as follows:
A 30 day letter was issued under date of July 17, 1951 for the year 1948...
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