Opinion
The opinion
*95 OPINION.
Miijjken:
We have decided, in R. Downes, Jr. v. Commissioner, 5 B. T. A. 1029, that the contention made by petitioner is contrary to the express provisions of the law, and this proceeding falls squarely within that decision.
Decision redetermining the deficiency for 19%% to be $51.87 will be entered.
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