Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $108.42 in petitioner's Federal income tax for the year 1967.
On December 1, 1969, petitioner filed an Amended Petition claiming an overpayment of tax in the amount of $357 for 1967 on the added ground that respondent "ignored the Civil Rights Law allowing everybody all deductions."
The principal issue for decision in this case is whether the petitioner...
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