Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency of $7,359 in petitioner's 1972 income tax, as well as a $368 addition to tax under section 6653(a), Internal Revenue Code of 1954. Petitioner does not contest any of the Commissioner's adjustments in respect of the 1972 joint return filed by petitioner and her husband, from whom she has since been divorced. Moreover, she concedes that $20,526 in gross income attributable...
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