Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $388.96 in the income tax of the petitioners for 1948. The only question for decision is the amount which should be included in income because of the winning by Reginald of steamship tickets by answering a question on a radio program.
Findings of Fact
The petitioners are husband and wife who filed a joint return for 1948 with the collector of internal revenue for...
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