Memorandum Opinion
ATKINS, Judge:
The respondent, by notice of deficiency mailed July 18, 1966, determined a deficiency in income tax against the petitioner for the taxable year 1961 in the amount of $2,289.12, and an addition to tax under section 6653(a) of the Internal Revenue Code of 1954 in the amount of $123.86. In determining the deficiency the respondent, among other things, determined that the petitioner had failed to report gross income in the amount...
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