Memorandum Opinion
FORRESTER, Judge:
The respondent has determined a deficiency in petitioner's income tax for the year 1964 in the amount of $466.53 and an addition to the tax for that year under section 6653(a) in the amount of $23.33.
Randolph E. Lowell, hereinafter called petitioner, resides in Los Angeles, California, and filed his individual income tax return for the year in issue with the district director of internal revenue in that city...
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