Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $1,423 in petitioner's Federal income tax for 1975. The only issue for decision is whether $5,079 should be treated as gross receipts from petitioner's business or whether such amount was received by petitioner from nontaxable sources.
Findings of Fact
Some of the facts have been stipulated and are so found.
J. Russell Miller (petitioner...
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