Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1962 in the amount of $313.99. Petitioner claims an overpayment of $788.10 for the same year.
Prior to trial the petitioner moved "to consolidate 1961 and 1963 disallowances" with this proceeding. Such motion was denied at the trial on May 20, 1966, for reasons explained to the petitioner in the record. We will briefly...
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