Memorandum Opinion
STERRETT, Judge:
The respondent determined a deficiency in petitioner's federal income tax for the calendar year 1971 in the amount of $424.37. The deficiency is based solely upon the inclusion by respondent in petitioner's adjusted gross income of the amount withheld from petitioner's salary and paid into the Civil Service Retirement and Disability Fund, an amount which petitioner had deducted in computing his adjusted gross income.<...
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