ARUNDELL, Judge:
Respondent determined a deficiency in income tax for the calendar year 1956 in the amount of $2,773.03. Petitioner alleges that instead of a deficiency he has overpaid his taxes for 1956 in the amount of $251.11.
One error is assigned as follows:
(a) The Commissioner determined that the petitioner's income from the Emerson Engineers, a partnership, was $14,115.06, and erroneously allocated $13,562.79 to income from domestic...
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