ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1959 in the amount of $835.
The sole issue presented is whether an award made to petitioner Frederick W. Denniston under the Government Employees' Incentive Awards Act is taxable as income to him or is excludable from gross income under the provisions of section 74(b) of the Internal Revenue Code of 1954.
FINDINGS...
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