Memorandum Opinion
RAUM, Judge:
The Commissioner determined a $152 deficiency in petitioner's 1972 income tax. Substantially all of the facts have been stipulated, and the stipulation is incorporated herein by this reference. A small amount of testimony was presented, which, however, did not add materially to the facts already before the Court.
Petitioner is and has been a widow since 1969. Her total income in 1972 consisted of $9,208 in wages, and...
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