Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes for the years 1966 and 1967 in the amounts of $947.77 and $1,028.87, respectively.
Petitioner has not contested one of the adjustments contained in respondent's statutory notice of deficiency, but she has raised in an amendment to her petition an additional issue concerning the treatment of insurance premiums paid to her...
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