OPINION.
HARLAN, Judge:
This case comes before the Court on a motion of the petitioner for judgment on the pleadings, and, under agreement of counsel, no evidence is to be submitted.
The Commissioner has determined a deficiency in petitioner's income tax for the calendar year 1943 in the amount of $175.18. The deficiency notice contains the following explanation:
In the computation of your tax liability, it is held that you are only...
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