The respondent determined deficiencies in income tax against the petitioners, as withholding agents for Augusta Wodrich, a nonresident alien, in the amounts of $407.60 for 1940 and $623.24 for 1941. The deficiencies arise from the action of the respondent in adding to the taxable income reported for Augusta Wodrich the amounts of $2,470.32 for 1940 and $2,266.30 for 1941. The sole issue is whether those additions are proper.
The case was presented on a stipulation...
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