SCOTT v. COMMISSIONER

Memorandum Opinion

FEATHERSTON, Judge:

Petitioner timely filed a Federal income tax return for 1975, and it was examined by the Internal Revenue Service. As a result of the examination, respondent determined a deficiency in the amount of $245.03. In determining the deficiency, respondent made several adjustments affecting taxable income, some favorable and some unfavorable to petitioner. The adjustments are as follows:

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