United States Tax Court.
Memorandum Opinion
HOYT, Judge:
The respondent determined deficiencies in petitioner's income taxes for the years 1959 and 1960 as follows:
Year Deficiency 1959 ................ $1,870.92 1960 ................ 4,849.09
Only a portion of these deficiencies are in issue here.
Some of the facts have been stipulated and are found accordingly and adopted as our findings.
Petitioner is...
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