BLACK, Judge.
OPINION.
The Commissioner has determined a deficiency in petitioners' income tax for the year 1955 of $1,939.34. The deficiency is due to one adjustment made to the net income as reported by petitioners on their joint return. That adjustment is explained in the deficiency notice as follows:
(a) Income has been increased in the amount of $9,722.51 for income received from rice sales. It was determined that rice sales in the above...
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