Memorandum Findings of Fact and Opinion
TRAIN, Judge:
The respondent determined a deficiency in petitioner's income tax for the year 1960 in the amount of $463.88.
The issues for decision are:
(1) Whether petitioner, a taxicab driver, received additional tip income not reported by him;
(2) Whether petitioner is entitled to deductions for certain claimed dependents; and
(3) The allowability of certain itemized deductions.<...
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