United States Tax Court.
Memorandum Findings of Fact and Opinion
KERN, Judge:
Respondent determined deficiencies in petitioner's income tax liability for the calendar years 1952 and 1953 in the respective amounts of $125.86 and $167.43. The allegations of the petition filed herein are as follows:
(1) The petitioner is William Galindos an individual residing at 1454 Grand Concourse, Bronx, New York, New York. The returns for the periods here involved were filed with the...
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