Memorandum Findings of Fact and Opinion
BRUCE, Judge:
Respondent determined a deficiency of $1,113.90 in petitioner's Federal income taxes for the taxable year 1975, as set forth in his statutory notice of deficiency dated July 22, 1977. This case was originally tried before Judge Theodore Tannenwald, Jr., in Atlanta, Georgia on June 26, 1978. However, petitioner raised a new issue at that trial, claiming that he met the statutory requirements for exemption...
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