Memorandum Findings of Fact and Opinion
JOHNSON, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1947 in the amount of $198.
The sole question presented is whether the Commissioner erred in his determination that petitioner realized taxable income from tips in the amount of $578 in 1947.
Petitioner has not challenged the Commissioner's disallowance of petitioner's claimed exemption for dependency...
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