FORRESTER, Judge:
Respondent has determined deficiencies in petitioner's Federal income tax for the taxable years 1972 and 1973 in the amounts of $106 and $79, respectively. The issues for our decision are:
(1) Whether petitioner's receipt of Federal Reserve notes constituted taxable income to her;
(2) Whether substantially blank, unsigned returns filed by petitioner and her husband were valid joint returns for purposes of section 6011(a);
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