Memorandum Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1972 in the amount of $1,189.18. The issue to be decided is whether petitioner's reliance upon his constitutional rights alleviates the necessity for him to prove the deductions claimed on his 1972 income tax return.
All of the facts have been stipulated and are so found. The stipulation, together with the exhibits attached, are incorporated...
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