Memorandum Findings of Fact and Opinion
LEECH, Judge:
Respondent determined a deficiency in income tax against petitioner for the calendar year 1943 in the amount of $133.18. Petitioner contests error in that determination and, moreover, asks a finding of overpayment in the amount of $86.89.
The issues are:
(1) Whether the respondent erred in determining that petitioner was taxable as a resident alien for the year 1943.
(2) Whether...
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