The Commissioner determined deficiencies in income tax of J. Gregory Driscoll and Mildred W. Driscoll for the calendar year 1940, and of Mildred W. Driscoll for 1941, in the respective amounts of $177.81 and $442.58. The petitioners challenge the respondent's determination on the ground that amounts determined to be includable in their taxable incomes were not in fact received, actually or constructively, by them or either of them. The correctness of certain other adjustments...
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