Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The respondent determined a deficiency of $1,017.62 in petitioner's income tax for the calendar year 1951. The sole question for our determination is whether a sum of money received by the petitioner from her deceased husband's former employer was includible in her gross income. The petitioner filed a joint income tax return for 1951 with the collector of internal revenue for the district of Iowa....
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