Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the year 1973 in the amount of $1,718.65. We are called upon to decide a variety of constitutional questions relating to the asserted deficiency.
Findings of Fact
Petitioner resided in Redondo Beach, California at the time his petition was filed herein.
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