Memorandum Findings of Fact and Opinion
PIERCE, Judge:
Respondent determined a statutory deficiency of $269.93 in the income tax of the petitioner for her taxable calendar year 1964 — of which, after allowance of credit for withholdings, the unpaid balance was $127.73. Petitioner contends that, after credit for said withholdings, there is an overpayment of tax in the amount of $142.20, as claimed on the return.
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