OPPER, Judge:
Respondent determined a deficiency in petitioner's income and victory tax liability for the year 1943 in the amount of $5,888.11.
The only litigated issue involves the interrelated effect of section 107 (a) of the Internal Revenue Code and the so-called "forgiveness" features (section 6) of the Current Tax Payment Act of 1943 upon income received in lump sums in 1943 for services...
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