WITHEY, Judge:
Respondent determined a deficiency in petitioner's income tax for the taxable year 1965 in the amount of $12,362.65.
The sole issue presented for our consideration is whether the two lots valued at $5,000 each and the cash amount of $30,000 received by petitioner on April 19, 1965, from Vince Nelson for signing her name to a deed constituted a nontaxable payment for her inchoate right of dower or taxable income under section 61, I.R.C...
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