MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge:
Respondent determined an $11,458 deficiency in petitioner's 1994 income tax, a $2,864.50 addition for late filing, and a $590.36 addition for failure to pay estimated tax. The question presented in this case concerns whether the amounts petitioner received as bank interest and compensation from third parties constitute taxable income to him.
FINDINGS OF FACT
Petitioner resided in El...
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