Memorandum Findings of Fact and Opinion
OPPER, Judge:
This proceeding was brought for a redetermination of deficiencies in income tax for the years 1939, 1940, and 1941, in the respective amounts of $2,647.22, $3,543.80, and $2,797.13.
The issues presented are whether respondent erred in including in petitioner's income for
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