Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency in petitioners' income tax for the taxable year 1969 in the amount of $228.39. The sole issue presented for our determination is whether respondent erred in determining that petitioners had additional tip income for the year in issue.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioners, Norman W. Saukerson...
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