Memorandum Opinion
MULRONEY, Judge:
Respondent determined a deficiency in petitioners' 1961 income tax in the amount of $654.
Petitioner Dorsey D. Patterson is a laborer who lives in Eugene, Oregon. He was severely injured on his job in 1954 and only received a gross income of $710 that year. In the joint income tax return for 1961 which Dorsey and his wife Norma filed with the district director of internal revenue at Portland, they reported wages...
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