Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent determined an income tax deficiency for 1961 in the amount of $1,269.95. The deficiency is the result of respondent's determinations that the petitioner is not entitled to several claimed deductions, and that he realized, but failed to report, certain items of income.
The respondent has conceded that his original determination of unreported farm income should be reduced by $1,604...
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