TIETJENS, Judge:
The Commissioner has determined deficiencies in petitioner's income tax for the taxable years 1953 and 1954 of $483.19 and $58, respectively.
The issues presented are: (1) Whether the 5-year statute of limitations for assessment under section 275(c) of the Internal Revenue Code of 1939 is applicable to petitioner's return for 1953 by reason of petitioner's having omitted an item of gross income properly includible therein exceeding...
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