Memorandum Findings of Fact and Opinion
STERRETT, Judge:
By notice of deficiency dated June 1, 1982, respondent determined a deficiency in petitioner's Federal income tax for the taxable year ended December 31, 1979 in the amount of $310. The issue before us is whether petitioner's receipt of Federal Reserve notes constituted taxable income to him. Petitioner also raised numerous protester-type allegations in his petition.
Findings of Fact
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