Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent determined a deficiency in income tax against petitioners for the taxable year 1959 in the amount of $102.54.
The only issue is whether the monthly payments of $166 received by Roy T. Kelley under the Civil Service Retirement Act, as amended, and aggregating $1,992 for the year 1959, are amounts received by him as an annuity includable in gross income under section 72 of the Internal...
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