Memorandum Opinion
MULRONEY, Judge:
Respondent determined a deficiency in petitioners' 1961 income tax in the amount of $5,687.30.
In their 1961 joint income tax return filed with the district director of internal revenue for the Austin, Texas District, the married petitioners, who live in Houston, reported income in the form of wages received by James from Atlas Bradford Company in the sum of $39,258. They did not report the receipt of $10,666.55...
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