Respondent determined income tax deficiencies for the years 1941 and 1942 in the respective amounts of $672.52 and $2,392.45. By stipulation, it has been agreed that there is a deficiency in income tax for 1941 in the amount of $529.87. All adjustments but one made by the respondent for the year 1942 have also been settled by stipulation. Consequently, only part of the deficiency for 1942 is in question.
The sole issue presented is whether respondent erred in increasing...
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