Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in petitioner's income taxes of $40 for the calendar year 1960, $327 for the calendar year 1961 and $369.30 for the calendar year 1962. The sole issue for each of the years is whether the sums of $1,800 received by petitioner from her husband Marvin Kantor (hereinafter referred to as Marvin) in each such year is includible in petitioner's taxable income.
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