Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $378.00 in petitioner's income tax for the taxable year 1970.
Petitioner resided in Morningview, Kentucky, at the time he filed his petition herein. He filed his Federal income tax return for 1970 with the district director of internal revenue, Louisville, Kentucky. The return was captioned "Adolph & Virginia W. Roden" but was signed only by petitioner...
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