Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent has determined a deficiency of $489.49 in the income tax of the petitioner for 1960. The only issue for determination is the correctness of the respondent's action in determining that during that year the petitioner received income as tips in excess of the amount reported by him.
Findings of Fact
The petitioner is a resident of Westbury, New York, and filed his income...
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