OPINION.
BLACK, Judge:
The Commissioner has determined a deficiency in petitioner's income tax for the year 1953 of $172. The deficiency is due to one adjustment made to the adjusted gross income reported on petitioner's return. That adjustment is described in the deficiency notice as follows:
Information received from you and/or available data appearing in your return indicates that the following exemption(s) (is) (are) not allowable within...
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