Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $1,117.74 in income tax of the petitioner for 1961. The issue for decision is whether the Commissioner erred in including $5,179.55 in the petitioner's income for 1961 as "Wages increased."
Findings of Fact
The petitioner filed an individual income tax return for 1961 with the director of internal revenue for the...
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