Memorandum Opinion
MULRONEY, Judge:
The respondent determined a deficiency of $2,548.48 in the 1957 income tax of petitioners and an addition to tax under section 6653(a) of the Internal Revenue Code of 1954 in the total amount of $127.42. J. B. O'Brien, who will be called petitioner, and his wife Roberta reside in Pomeroy, Ohio, and they filed their joint income tax return for 1957 with the district director of internal revenue in Columbus. Petitioner is...
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