Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in the income tax liability of petitioner for the year 1964 in the amount of $752.52. The "short-form" statement attached to the notice of deficiency merely explains this deficiency as the difference between the "Tax liability shown on return" ($960.01) and "Tax liability as corrected" ($1,712.53). However the parties hereto are in agreement that the deficiency arises
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