Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent has determined a deficiency in income tax for 1947 in the amount of $105.
The sole question is whether the respondent properly increased the petitioner's income from tips from $60 to $680.40.
The petitioner filed his return with the collector for the district of Minnesota.
Findings of Fact
During 1947 the petitioner was a resident of Minneapolis, Minnesota...
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