Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in the amount of $193.50 in petitioner's 1963 income tax, stating that there was a claimed overpayment of $182.30 that will be taken into consideration in the final disposition of her case, leaving a net additional tax of $11.20. The parties have filed a stipulation of facts.
Petitioner resides in Los Angeles...
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