Memorandum Opinion
OPPER, Judge:
A deficiency in income tax for the year 1942 of $574.32 is contested by petitioner. The year 1943 is also involved by reason of the Current Tax Payment Act. The sole issue now in controversy is the taxability of payments of $616.68 in each of the years, representing monthly pension checks sent petitioner by his previous employer, but which he has refused to cash.
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