Respondent determined a deficiency in the income tax liability of petitioners for the year 1950 in the sum of $221.28. Petitioner Wendell E. James, hereinafter referred to as petitioner, was and is a doctor of medicine specializing in pathology who held positions with two hospitals during the taxable year. The statement attached to respondent's notice of deficiency contained the following explanation for the adjustments resulting in the deficiency determined:
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