OPINION
FEATHERSTON, Judge:
Respondent determined a deficiency of $1,940.77 in the Federal income tax reported on the final return of the deceased taxpayer, Theodore Roodner, for the period January 1, 1971, through June 25, 1971, the date of his death. The only issue for decision is whether that period is "an entire taxable year" as that phrase is used in section 911(a)(1).
All of the facts are stipulated.
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