The Commissioner originally determined a deficiency in the income tax liability of the petitioner for the year 1944 in the amount of $1,839.22. In an amended answer the respondent requested that the deficiency be increased to reflect additional income which the respondent alleges that the petitioner received during the year in question. Increase in the amount of the deficiency is claimed under section 272 (e) of the Code.
The issues in this proceeding are (1) whether...
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