MURDOCK, Judge:
The Commissioner determined deficiencies in income tax as follows: 1944, $352.33; 1945, $360.47; and 1946, $303.87.
The only issue is whether $1,500 received by the petitioner in each of the taxable years was properly included in her income under section 22 (b) (3) of the Internal Revenue Code.
The facts have been stipulated.
The petitioner filed her individual...
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