Memorandum Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $494.44 in petitioner's 1972 income tax.
The case was fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of facts and the exhibits attached thereto are incorporated herein by reference.
Petitioner was a resident of New York, New York, at the time the petition was filed herein. During the taxable year 1972, he was employed...
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