The Commissioner has determined a deficiency of $986.23 in petitioner's income tax for the year 1943. The deficiency is due to the action of the Commissioner in taxing petitioner with $5,125 which he received as compensation in 1943 from the Lockheed Overseas Corporation. The Commissioner explained his determination in the deficiency notice as follows:
The above amount represents income received from the Lockheed Overseas Corporation which the taxpayer has excluded...
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