OPINION.
ARUNDELL, Judge:
The Commissioner determined a deficiency of $522.49 in petitioner's 1940 income tax liability. The taxpayer does not challenge the correctness of the three adjustments through which the deficiency arose, but claims an overpayment by reason of a deduction in the amount of $50,000 not claimed on her return.
The facts have been entirely stipulated by the parties. In so far as material to the issue, they are set out below...
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