FORRESTER, Judge:
Respondent has determined an income tax deficiency in the amount of $3,100.50 for petitioner's fiscal year ended September 30, 1960. The only issue is whether $12,250 received by petitioner on July 22, 1960, in settlement of a judgment in its favor is a return of capital or is ordinary income. In his deficiency notice, respondent determined the gross amount received to be $13,295.63, but has since conceded that the correct figure is $12,250...
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