The Commissioner has determined a deficiency in petitioner's income tax for the year 1948 of $1,456.87. The deficiency is due to one adjustment which the Commissioner has made to the gross income as disclosed by petitioner's return. That adjustment was "(a) Income from annuity $7,000.08," and is explained in the deficiency notice, as follows:
(a) It is held that the amount of $7,000.08 received by you in 1948 from the Metropolitan Life Insurance Company under Group...
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