Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency of $1,162.90 in petitioner's income tax for the calendar year 1970. The parties have filed a stipulation of facts which, together with its accompanying exhibits, is incorporated herein by this reference. Petitioner resided in Chicago, Illinois, at the time he filed his petition in this case.
In his 1970 return petitioner Peter Paul DeVere reported adjusted...
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