Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $559.75 in income and victory tax for the calendar year 1943. The issues for decision are whether the petitioner is entitled to a personal exemption of $1,200 as head of a family and whether the assessment of the deficiency is barred because the notice of deficiency was mailed after the period for assessing a deficiency for 1942 had...
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