Memorandum Opinion
STERRETT, Judge:
By notice of deficiency dated September 16, 1981, respondent determined a deficiency in petitioner's 1978 Federal income tax of $2,470. In an amendment to his answer, respondent increased the determined deficiency by $4,117. After concessions made by the parties, the issues for decision are:
(1) whether any part of the income shown on petitioner's Form W-2 is excludable from income;
(2) whether an advance...
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