Memorandum Findings of Fact and Opinion
Respondent determined a deficiency in petitioner's income tax for the year 1952 in the amount of $348.66. This amount is explained in the statement accompanying the notice of deficiency as being the sum of "[i]ncome tax liability as corrected" ($344) and "[s]elf-employment tax as corrected" ($43.85) less the "[t]otal tax liability as shown by [petitioner's] return" in the sum...
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