Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency in income tax in the amount of $5,945.27 for the calendar year 1944 by reason of including in petitioner's gross income an item of $7,600 which was received by petitioner in 1944 as part of an award in an arbitration proceeding.
[The Facts]
The petitioner, an individual engaged in business at 2 West 47th Street, New York City, filed her...
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