Memorandum Findings of Fact
MURDOCK, Judge:
The Commissioner determined a deficiency of $111.92 in income tax for the calendar year 1941 and a 25 per cent addition for failure to file a return on time. The only issue is whether the Commissioner erred in holding that the petitioner received income of $2,475 from Granite Quarries, Inc., or any part thereof, which, when added to other income of $1,920, would make his total income exceed his personal exemption...
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