The Commissioner has determined a deficiency of $351.58 in petitioner's income tax for the year 1943. The deficiency results from certain adjustments made to the income tax returns filed by petitioner for the years 1942 and 1943. The year 1942 is involved because of the forgiveness feature of the Current Tax Payment Act of 1943. The adjustments which the Commissioner made for the years 1942 and 1943 were explained in the deficiency notice as follows:
(a) It is held...
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