FINDINGS OF FACT AND OPINION.
WITHEY, Judge:
A deficiency in the income tax of petitioner has been determined by respondent for the taxable year 1954 in the amount of $3,282.54. The issue presented is whether the respondent has erred in adding to petitioner's gross income the amount of $8,392.23 as unreported gross receipts from petitioner's operation of a business.
Such facts as have been stipulated are found as stipulated.
Petitioner...
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