Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency in petitioner's Federal income tax for the year 1962 in the amount of $140.62.
The sole issue for determination is whether the Federal income tax laws are constitutional as applied to petitioner.
Findings of Fact
Raymond H. Rau, petitioner, a resident of Minneapolis, Minnesota, filed his individual Federal income tax return for the year 1962 with...
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