SCHWAB, Chief Judge.
Under the Tax Reduction Act of 1975, Pub.L.No. 94-12 (March 29, 1975), federal income taxpayers received payments, popularly known as rebates, in the spring and summer of 1975. Petitioner appeals from an administrative determination reducing his public assistance grant by $100 — the amount of his tax rebate — on the ground that the rebate was income.
The relevant regulation defines income broadly:
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