Memorandum Findings of Fact and Opinion
KERN, Judge:
Respondent has determined deficiencies in petitioner's Federal income taxes for the years 1960 and 1961 in the respective amounts of $97 and $337.06. With regard to the year 1960 the parties have stipulated that they "have reached agreement as to petitioner's tax liability for [that year], and the same can be reflected in a computation under Rule 50." By reason of concessions made by petitioner, it appears...
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