Memorandum Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioner's income tax for the taxable year 1954 in the amount of $138. The sole issue is whether the statutory notice of deficiency issued to petitioner is valid.
All of the facts are stipulated and are found as stipulated.
Petitioner, an individual residing in Milwaukee, Wisconsin, filed his income tax return for the...
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