OPINION.
MURDOCK, Judge:
The Commissioner determined deficiencies in income tax of $375.67 for 1955 and $307.52 for 1956. The only issue for decision is whether distributions received by the petitioner in each year from the German Special Deposit Account as partial payments on awards of the Mixed Claims Commission were taxable as interest or were a return of capital.
The parties have presented the facts by a stipulation. The returns for the...
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