Memorandum Findings of Fact and Opinion
ATKINS, Judge:
The respondent determined a deficiency of $347.91 for the taxable year 1960 and an addition to tax of $17.40 for such year under section 6653(a) of the Internal Revenue Code of 1954. The questions presented are whether the respondent erred in his determination that the petitioner had a business profit of $608.91 for the year 1960 (and not a business loss of $993.63 as claimed), and whether any underpayment...
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