Nims, Jvdge: Respondent determined a deficiency in petitioner’s income tax for the calendar year 1970 of $94,080 and additions thereto under sections 6651(a), 1 6653(a), and 6654(a) of $23,520, $4,704, and $3,011, 2 respectively. The only issues presented are whether petitioner received unreported profits of $153,475 fr…
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