Memorandum Opinion
HALL, Judge:
Respondent determined a $1,159 deficiency in petitioner's 1976 income tax.
Petitioner lived in Palo Alto, California, when he filed his petition.
Although the parties did not file a stipulation of facts, they did agree prior to trial on all the facts presented in this case. Petitioner was sworn and given an opportunity to testify, but he added no additional evidence through his testimony. He said he had additional...
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