Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined a deficiency in the income tax of the petitioners for the calendar year 1954 in the amount of $4,083.80. The only issue presented for determination is whether the assessment and collection of the deficiency are barred by limitations.
Some facts are stipulated.
Findings of Fact
The stipulations of fact and exhibits attached thereto are incorporated herein...
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