Memorandum Opinion
VAN FOSSAN, Judge:
Respondent determined a deficiency in income tax of $680 for the year 1947. Since the notice of deficiency was not put in evidence, we do not know of certainty how he arrived at the deficiency. The petitioner claims error in that respondent acted arbitrarily in determining a gross income of $4,982.95. Under the law as laid down in countless cases, a presumption of correctness attaches to the determination of the deficiency...
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