PIERCE, Judge:
The respondent determined deficiencies in petitioners' income taxes in the amounts of $3,047.70 for the year 1951, and $3,799.40 for the year 1952.
Most of the adjustments made by respondent in his notice of deficiency were not contested.
The sole issue for decision is whether sums which petitioners received from a contractor for all of the usable soil from certain tracts of their farmlands, which was used by the contractor as...
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