Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $1,634 in petitioners' Federal income tax for the year 1976. At issue is whether petitioner John F. Gamble, a cash basis taxpayer, can exclude from his joint Federal income tax for 1976 certain income he earned in 1975 but did not receive until 1976.
Findings of Fact
Some facts have been stipulated and are so found.
John F. Gamble and Ursula...
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