Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency of $4,748.58 in petitioner's income tax for the taxable year 1964 and additions thereto pursuant to sections 6653(a) and 6654 in the amounts of $237.43 and $49.42, respectively.
The primary issue for our decision is whether the respondent erred by not allowing the petitioner an alleged $20,000 lease cancellation payment which the petitioner claimed as part of...
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