OPINION.
TIETJENS, Judge:
The Commissioner determined deficiencies in income tax for 1956 and 1957 in the amounts of $868.28 and $580.27, respectively. The sole issue presented for decision is whether monthly payments received by petitioner pursuant to a compromise agreement arising out of a will contest, were includible in gross income when paid entirely out of income from property held by the estate.
Petitioner, Darthey I. Williams, is the...
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