Memorandum Opinion
MURDOCK, Judge:
The Commissioner, by a notice pursuant to section 732 of the Internal Revenue Code, disallowed the petitioner's application for relief under section 722 as to 1944. The only issue raised in the petition was the propriety of that action of the Commissioner. The Commissioner later filed an amended answer raising a so-called standard issue, that is, one which could result in a deficiency but not arising under the claim for...
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