OPINION.
ARNOLD, Judge:
The Commissioner determined a deficiency in income tax for the year 1936 in the amount of $1,130.13. The only question involved is whether the assessment of such deficiency is barred by section 275 of the Revenue Act of 1936.
The facts were stipulated and as stipulated are incorporated herein by reference.
The petitioner is the duly appointed and acting executrix of the estate of C. P. Hale, deceased.
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