Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a $507.68 deficiency in petitioner's 1971 income tax. The parties have filed a stipulation of facts which is incorporated herein by this reference.
Petitioner, a resident of Santa Barbara when the petition herein was filed, was an engineer throughout 1971, employed by the Raytheon Company. The only item of income reported by him on his 1971 return was his salary of ...
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