CHASE, Circuit Judge.
The Commissioner determined a deficiency of $12,932.81 in the income taxes of the petitioner as reported by the latter for the calendar year 1941. The Tax Court redetermined the deficiency in the same amount and this petition was filed to review that decision.
The pertinent facts are not in dispute and were stated in the opinion of the Tax Court as follows: "The major portion of the facts have been stipulated. Such stipulation is adopted...
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