ATKINS, Judge:
The respondent determined a deficiency in income tax in the amount of $221.69 for the taxable year 1956. The only issue for decision is the fair market value of an automobile received by the petitioner as a prize.
FINDING OF FACTS.
Some of the facts have been stipulated and are incorporated herein by this reference.
Petitioners are husband and wife residing in Nashville, Tennessee. They filed a joint income tax return...
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