United States Tax Court.
Memorandum Opinion
RAUM, Judge:
The Commissioner determined a deficiency in income tax against petitioner in the amount of $4,086.51 for 1949.
No oral testimony was offered at the hearing. It appeared that petitioner is an elderly woman, under a doctor's care, and could not attend the hearing. The parties filed a stipulation which, in its entirety, is as follows:
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