Memorandum Findings of Fact and Opinion
MELLOTT, Judge:
The Commissioner determined a deficiency in income tax for the calendar year 1940 in the amount of $110.70. The sole question is whether the sum of $3,749.66 received by petitioner in 1940 from the Rutland Railroad Company constituted taxable income in that year.
[The Facts]
The petitioner is an individual residing at Chatham, New York. The return for the period here involved...
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