Memorandum Opinion
RAUM, Judge:
The Commissioner determined deficiencies in petitioner's 1972 and 1973 income taxes in the amounts of $806 and $1,784.44, respectively, portions of which appear to have already been paid through withholding. The deficiencies are based on the following adjustments:
1972 1973 Salary & Wages ......... $4,911.36 ....... Interest Income ........ 2,119.12 $2,770...
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