Memorandum Findings of Fact and Opinion
TRAIN, Judge:
Respondent determined a deficiency of $167.08 in petitioners' income tax for 1959.
The only issue is whether respondent correctly determined that petitioner Francis Gagnon received $900 in tips as a taxicab driver, petitioners having reported only $184.50 from that source during the year before us.
Findings of Fact
Some of the facts have been stipulated and are hereby found as...
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