Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined a deficiency in petitioner's Federal income taxes for the taxable year ended December 31, 1975 in the amount of $2,540. The issues for decision are: (1) whether respondent's actions violated petitioner's constitutional rights; (2) whether petitioner's receipt of Federal Reserve notes constitutes taxable income to him; and (3) if so, whether respondent's reconstruction of petitioner...
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