Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a $444 deficiency in petitioner's 1971 income tax. The issues for decision
1. Whether petitioner is entitled both to itemize his deductions and use the optional tax tables.
2. Whether petitioner's receipt of a refund with respect to his 1971 return prevents respondent from thereafter auditing the return and determining a deficiency...
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