United States Tax Court.
Memorandum Findings of Fact and Opinion
FISHER, Judge:
This proceeding involves a deficiency in income tax of the petitioners determined by respondent as follows:
Year Tax Deficiency 1955 Income ............. $13,189.11
The only issue is whether certain payments to a widow by a corporation in recognition of services by her deceased husband, who had been an officer of said corporation, were excludible...
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