Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a $230 deficiency in petitioner's Federal income tax for 1971. The two issues for decision are (1) whether petitioner understated his tip income, and, if so, by how much, and (2) whether petitioner qualified for "head of household" rates.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioner resided in Philadelphia...
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