Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent determined a deficiency in petitioner's income tax for 1963 in the amount of $339.54. Petitioner has conceded certain issues, but the following questions remain for our decision:
(1) Whether petitioner was entitled to a credit against 1963 income taxes for social security taxes withheld from his salary.
(2) Whether petitioner...
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