Memorandum Findings of Fact and Opinion
JACOBS, Judge:
Respondent determined a deficiency in petitioner's Federal income tax liability for 1984 in the amount of $435. Following concessions, the issue for decision is whether petitioner understated her income from tips.
Some of the facts have been stipulated and are so found. The stipulation of facts and attached exhibits are incorporated herein by reference.
Petitioner was a resident of Elyria...
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