OPINION.
KERN, Judge:
Respondent has determined a deficiency of $280.79 in petitioner's income and victory taxes for the taxable year ended December 31, 1943. For the purpose of computing petitioner's tax liability under the Current Tax Payment Act of 1943, respondent included in petitioner's taxable income for the years 1942 and 1943, respectively, the amounts of $283.60 and $916.77 as "income from annuity contract." Petitioner alleges that respondent...
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