Memorandum Findings of Facts and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $2,082 in petitioner's Federal income tax for the taxable year 1973.
The only issue presented for our consideration is whether petitioner constructively received additional unreported income from the operation of his tractor-trailer in the amount of $9,867.69.
Findings of Fact
Most of the facts have been stipulated. The stipulation of facts...
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