Memorandum Findings of Fact and Opinion
SIMPSON, Judge:
The Commissioner determined a deficiency in the petitioners' Federal income tax of $81.00 for 1974. The Commissioner concedes that the petitioners are entitled to a credit against such tax of $20.00. The only issue for decision is whether one of the petitioners received income of $472.81 in 1974 from Red Ball Motor Freight, Inc.
Findings of Fact
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