OPINION.
BLACK, Judge:
The Commissioner has determined deficiencies in petitioner's income tax for the years 1954, 1955, and 1956, in the respective amounts of $156.04, $197.63, and $294.26. The deficiency for 1954 is due to one adjustment made by the Commissioner to the taxable income reported by petitioner on her return. That adjustment is explained in the deficiency notice as follows:
(a) On your income tax return for the taxable year 1954...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.