Memorandum Findings of Fact and Opinion
The respondent determined a deficiency of $304.23 in the petitioner's income tax for the year 1942. The petitioner claims an overpayment of $204.60 by reason of a tax of $213.56 withheld at the source.
The single issue is whether or not the petitioner was engaged in trade or business as contemplated by section 211, Internal Revenue Code.
Findings of Fact
The facts were stipulated. Such portions thereof...
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