Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1970 in the amount of $2,418.47 and an addition to tax under section 6653(a), I.R.C. 1954, in the amount of $120.92.
Some of the issues raised in the pleadings have been conceded by petitioner, leaving for our determination whether respondent properly increased petitioner's income as reported by $4,596 of tip income...
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