MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge:
Respondent determined a deficiency of $534 in petitioner's Federal income tax (tax) for 1999. Prior to trial, respondent conceded that deficiency.
The only issue remaining for decision is whether petitioner made an overpayment of tax (overpayment) for her taxable year 1999. We hold that she did not.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.<...
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