This proceeding involves a deficiency in income tax liability for the year 1941, in the amount of $732.56.
The only issue remaining is what was the aggregate premium or consideration paid for certain annuity policies. Other issues alleged in the petition were not argued by petitioner.
A stipulation of facts was filed. We adopt same by reference and find the facts therein set forth. Such parts thereof as it is considered necessary to set forth are included...
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