The Commissioner determined a deficiency in income tax of $1,207 for 1945 and one of $995.60 for 1946. The only issue for decision is whether payments of $6,300 received by the petitioner in each year are taxable to her under section 22 (k) of the Internal Revenue Code.
FINDINGS OF FACT.
The petitioner filed her individual income tax returns for the taxable years with the collector of internal revenue for the sixth district of California.
The petitioner...
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