Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent determined a deficiency of $731.25 in petitioner's 1956 income tax.
Findings of Fact
Some facts were orally stipulated to at the trial and are hereby found as stipulated.
Petitioner is an individual with a mailing address of Mills Building, San Francisco, California. Her 1956 return was filed with the district director of internal revenue, San Francisco, California...
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