Memorandum Findings of Fact and Opinion
OPPER, Judge:
This proceeding was brought for a redetermination of deficiency of $234.90 for 1943. By amended petition an overpayment of $5,657.66 is claimed. The year 1942 is also involved by reason of the Current Tax Payment Act.
The litigated question is whether there should be included in petitioners' gross income for 1943, an item of salary from a corporate employer, authorized in 1943, the actual money...
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