OPINION
STERRETT, Judge:
Respondent, on January 31, 1977, issued a statutory notice in which he determined a deficiency in petitioner's Federal income taxes for the calendar years 1973 and 1974 in the respective amounts of $853.76 and $658.80.
Petitioner filed a petition on March 31, 1977, seeking our redetermination of respondent's notice of deficiency with respect to his 1973 and 1974 taxable years. On February...
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