United States Tax Court.
Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes as follows:
Year Deficiency 1971 ......... $ 668.65 1972 ......... 1,195.28 1973 ......... 1,249.64
In determining these deficiencies, respondent made numerous adjustments to petitioner's taxable income as computed in his original and an amended Federal income tax return for those...
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