Memorandum Findings of Fact and Opinion
The Commissioner has determined a deficiency in income tax for the year 1940 in the amount of $1,353.63. This deficiency resulted from the inclusion in the gross income of the petitioner of certain amounts paid in accordance with the provisions of three life insurance policies. The sole question presented for decision is whether or not those amounts constituted taxable income to the petitioner. The facts have been stipulated...
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