MEMORANDUM OPINION
POWELL, Special Trial Judge:
This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.
Respondent determined a deficiency in petitioner's 1994 Federal income tax in the amount of $751. Petitioner resided in Winthrop, Massachusetts, at the time the petition was filed.
The sole issue is whether petitioner is entitled to exclude from gross income $5,000 paid to petitioner...
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