Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1969 in the amount of $165.30. Petitioner filed a petition claiming a refund based upon an overpayment of his 1969 taxes. The two issues for our determination are: (1) Whether respondent properly ignored the amounts withheld from petitioner's wages in payment of his tax liability in computing the deficiency, and...
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