Respondent determined deficiencies in the income tax of petitioner for the calendar years 1944 and 1945 in the respective amounts of $2,961.92 and $186.79. In his petition petitioner denied the existence of a deficiency as to 1944 and claimed an overpayment of $388.52 as to 1945. At the hearing petitioner abandoned a claimed deduction for bad debt in 1945 in the amount of $500, thus reducing the overpayment claimed in that year to $203.52.
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