OPINION.
LEMIRE, Judge:
This proceeding involves deficiencies in income tax for the calendar years 1942 and 1943 in the respective amounts of $571.90 and $644.19. Of the several adjustments made in petitioner's taxable income for 1942 and 1943 by respondent, the only one presented for adjudication here is whether respondent erred in adding to taxable income amounts received by petitioner as payments for disability benefits under policies of health...
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