United States Tax Court.
Memorandum Findings of Fact and Opinion
IRWIN, Judge:
Respondent determined a deficiency in petitioner's income tax for the taxable year 1968 in the amount of $751.15.
The only issue for decision is whether petitioner was entitled to exclude $3,600 from gross income under section 117, I.R.C.
Findings of Fact
Some of the facts of this case have been stipulated and are so found. The stipulation of facts...
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