- 6 -
Nevertheless, this concession does not relieve petitioner of his
duty to report income correctly on his return. See Grooms v.
Commissioner, T.C. Memo. 1992-291. Accordingly, we sustain
respondent’s determination.
To reflect the foregoing and the concessions of the parties,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011