Memorandum Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioners' income tax for the year 1969 in the amount of $683. The issues are (1) whether petitioners understated their taxable income by the amount of $3,999.84 in their return for the year 1969 and (2) whether assessment and collection of any deficiency in income tax for the year 1969 is barred by the statute of limitations.
This case was submitted on a fully stipulated...
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