OPINION.
JOHNSON, Judge:
Respondent determined a deficiency in income tax and victory tax for the taxable year 1943 in the amount of $29,466.79. By virtue of the Current Tax Payment Act of 1943 the deficiency is asserted for 1943, although the controversy involves only the year 1942. The sole question is whether petitioner was entitled to exclude from his gross income in 1942 certain amounts totaling $41,279.30 under section 116 (a), Internal Revenue...
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