Memorandum Opinion
SMITH, Judge:
This proceeding involves a deficiency in income tax of $212.01 for 1941. Petitioner contests such part of the deficiency as results from the inclusion in gross income of additional compensation which he was entitled to receive upon retirement but which he claims to have refused to receive.
[The Facts]
Petitioner is a resident of New York, N. Y. He filed his income tax return for 1941 with the collector...
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