The respondent determined a deficiency of $202.14 in income tax of the petitioners for the year 1949. The sole issue for our consideration is whether the sum of $2,400 received by William S. Abernethy in 1949 from Calvary Baptist Church and congregation constitutes taxable income or a gift.
FINDINGS OF FACT.
The facts were stipulated and are found accordingly.
The petitioners are individuals residing in Washington, D. C. The return for the year here...
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