Supplemental Memorandum Opinion
WITHEY, Judge:
It being apparent to the Court that we have inadvertently failed to dispose of the issue whether petitioner Leonard Hyatt realized taxable income during 1953 to the extent of $2,500 as a result of the receipt of that amount from Mercury Life and Health Company, we supplement the Memorandum Findings of Fact and Opinion filed on November 21, 1961, with the following:
The respondent in his notice of deficiency...
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