Memorandum Findings of Fact and Opinion
TRAIN, Judge:
The respondent determined a deficiency in petitioners' income tax for the year 1960 and an addition to tax under section 6653(a), 1954 Code, in the amounts of $651.99 and $32.60, respectively.
The issues for decision are:
(1) Whether petitioner, a hairdresser, received during 1960 additional unreported income from tips; and
(2) Whether petitioner is liable to an addition to tax...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
