Memorandum Opinion
HILL, Judge:
Respondent has determined a deficiency in income tax against the petitioners in the amount of $153.03 for the year 1948. The proceeding was heard at Muskogee, Oklahoma, on May 7, 1951, by Henry C. Stockell, who was designated as a Commissioner for that purpose pursuant to Rule 48 of the Rules of Practice of the Tax Court and section 1114 (b) of the Internal Revenue Code. The Commissioner has filed his report setting forth...
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