Memorandum Opinion
JOHNSON, Judge:
The Commissioner determined a deficiency of $611.16 in petitioner's income tax for the calendar year 1949.
The only issue for decision is whether the assumption and agreement of petitioner's husband to pay the tax in question exempts her from liability therefor, in the event of his failure to pay same. All facts herein have been stipulated, which are adopted as the findings of fact.
Petitioner resides on...
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