PARKER, Chief Judge.
This is an appeal by a Collector of Internal Revenue from a judgment in favor of taxpayers in a suit brought to recover income taxes paid by them in response to a deficiency assessment. Taxpayers are husband and wife, who filed a single return jointly under the provisions of section 51 (b) of the Revenue Act of 1948. The controversy arises with respect to the treatment to be accorded an item of income amounting to $134,890.43 collected by the...
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