Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a $617 deficiency in petitioner's 1975 Federal income tax. In his Amended Answer, respondent increased the deficiency to $739. The only two issues for decision are whether petitioner understated his gross income by $596.62 due to a mathematical error and whether petitioner is entitled to a foreign tax credit in 1975.
Findings of Fact
Some of the facts were stipulated...
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