Memorandum Opinion
WILES, Judge:
Respondent determined a $112.00 deficiency in petitioner's 1973 Federal income tax. We must determine if petitioner underreported her 1973 tip income, and if so, by what amount.
Some facts have been stipulated and are found accordingly.
Petitioner, a legal resident of Occidental, California, when she filed her petition herein, timely filed her 1973 Federal income tax return with the Internal Revenue Service...
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