Memorandum Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in the petitioner's income tax for 1952 in the amount of $322.60.
The petitioner filed his income tax return for 1952 with the director of internal revenue for the Brooklyn district of New York. On that return he reported income in the amount of $5,554.85 and taxes withheld in the amount of $539. The income came from two sources: the National Offset Company, and the Chattanooga...
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