United States Tax Court.
Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined a deficiency in petitioner's income tax for 1976 in the amount of $1,226.00. The issue for determination is whether respondent correctly determined petitioner's taxable income for that year.
Findings of Fact
Some of the facts have been stipulated. The stipulation and attached exhibits are incorporated herein by reference...
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