United States Tax Court.
Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' income tax for the calendar year 1963 in the amount of $2,548.66.
The only issue for decision is whether the cash surrender value of an insurance policy assigned to petitioner Peter J. Wilkin by National Plywoods, Inc., of which corporation he had been vice president prior to his retirement in...
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