Memorandum Opinion
OPPER, Judge:
Respondent determined a deficiency of $425.74 in petitioner's income tax for the calendar year 1947. Although petitioner entered an appearance at the hearing, he offered no evidence.
Petitioner is an individual residing in Forest Hills, New York. He filed an income tax return for the calendar year 1947 with the collector of internal revenue for the third district of New York. Respondent determined a deficiency in...
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