Memorandum Findings of Fact and Opinion
WILES, Judge:
Respondent determined a deficiency of $285 in petitioner's 1975 Federal income tax. The sole issue for decision is whether interest and miscellaneous income credited to and received by petitioner in 1975 is includable in his gross income for that year.
Findings of Fact
Most of the facts have been stipulated and are found accordingly.
Petitioner Oscar Munson resided in Barnum...
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