Memorandum Opinion
DAWSON, Judge:
Respondent determined a deficiency of $529 in petitioner's Federal income tax for 1978 and an addition to tax of $26.45 under section 6653(a).
At issue is whether the petitioner is (1) entitled to a claimed miscellaneous "war crimes" deduction and (2) liable for the addition to tax.
All of the facts are stipulated and so found.
John Dixon Myers (petitioner) resided in...
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