OPINION.
PIERCE, Judge:
Respondent determined a deficiency in the income tax of petitioners for the year 1956, in the amount of $9,402.51; and also an addition to tax under section 6654 of the 1954 Code, in the amount of $660.17, for failure to pay estimated income tax.
The sole issue raised by the pleadings is whether an amount of $17,500 which the principal petitioner received in 1956, as the result of settlement of a lawsuit effected by...
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