Memorandum Opinion
HILL, Judge:
The respondent has determined an income tax deficiency against petitioner for the year 1947 in the sum of $34. Petitioner's return for the taxable year was filed with the collector of internal revenue for the district of Oklahoma.
The proceeding was heard at Muskogee, Oklahoma, on May 11, 1951, by Henry C. Stockell, who was designated as a Commissioner for that purpose pursuant to Rule 48 of the Rules of Practice of...
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