Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
In the statutory notice, respondent determined a deficiency of $4,148.99 in petitioner's Federal income taxes for 1961. All the issues raised in the petition have been settled. However, in his amended answer, respondent pleaded an increased deficiency in the total amount of $19,681.94, based upon the assertion that, during 1961, petitioner received in a corporate liquidation an account receivable...
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