Memorandum Findings of Fact and Opinion
CLAPP, Judge:
Respondent determined a a deficiency of $1,902.91 in petitioner's 1980 Federal income tax. The parties have stipulated that the only issue for decision is whether wages and compensation received by petitioner as an employee are subject to Federal income tax. It is further stipulated that should the issue be decided against petitioner, the deficiency in his 1980 Federal income tax is to be $1,190.09.<...
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