Memorandum Findings of Fact and Opinion
BRUCE, Judge:
The respondent determined a deficiency in income tax for the calendar year 1945 in the amount of $6,461.78. The sole issue is whether the assessment and collection of this deficiency is barred by section 275 of the Internal Revenue Code. All the facts were stipulated under Rule 30 of the Rules of Practice of this Court and are found accordingly.
Findings of Fact
The petitioner is an...
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