Memorandum Opinion
ARUNDELL, Judge:
This proceeding was initiated to test the correctness of respondent's determination of a deficiency in income tax in the amount of $227.91 for the calendar year 1941. The respondent has included in petitioner's income the sum of $1,900 which the latter claims was a gift to him.
The evidence establishes that petitioner George D. Moore, hereinafter referred to as petitioner, was employed by the Standard Surety and...
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