Memorandum Findings of Fact and Opinion
OPPER, Judge:
A deficiency in income tax for petitioner's fiscal year ended October 31, 1959 in the amount of $766.57 has been determined by respondent. The remaining issue is whether payments made during the year in dispute to the widow of a deceased officer are deductible by petitioner as a "pension."
Some of the facts have been stipulated.
Findings of Fact
The facts appearing in the stipulations...
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