Memorandum Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioners' income tax, and additions to tax under sections 294(d)(1)(A) and 294(d)(2), I. R. C. 1939, for the calendar year 1953 in the amounts of $405, $31.64, and $21.09, respectively.
The only issue is whether payments in the amount of $2,385 received in 1953 by decedent Harold Chester Wright from the Civil Service Employees' Pension Fund of the City of Nashville, Tennessee...
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