Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency in the income tax of petitioner for the taxable year 1960 in the amount of $2,818.14. The sole issue to be decided is whether $10,000 received by petitioner but unreported in his income tax return constituted taxable income.
Findings of Fact
Petitioner resided in Detroit, Michigan, at the...
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