FEATHERSTON, Judge:
Respondent determined a deficiency in the amount of $118,132 in petitioners' Federal income tax for 1975. The only issue for decision is whether an amount received by petitioner Frederick Paul as compensation for legal services is exempt from Federal income taxation pursuant to the provisions of the Alaska Native Claims Settlement Act, Pub. L. 92-203, 85 Stat. 688, 43 U.S.C. sec. 1601 et seq. (hereinafter the ANCSA or the act).
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