KENNEDY v. COMMISSIONER

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined an income tax deficiency of $147 against the petitioner for the year 1966. Respondent's notice of deficiency dated April 30, 1969, reflects the following:

  Statutory deficiency ...............             $147.00
  Overpayment claimed (not
    refunded) ........................  $447.64
    Eliminate — Federal gasoline
      tax ............................

                    
                    
                    

                        

                            

                                

                            
                            

                                

                                    

                                        

                                        

                                        

                                    
                                
                                

                                    
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