Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioner's income tax for the calendar year 1976 in the amount of $162. The only issue for decision is whether petitioner understated interest income on his return in the amount of $606.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioner, whose legal residence at the time of the filing of his petition...
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