Respondent determined a deficiency in the income tax of petitioner for the calendar year 1951 in the amount of $1,523.38. Petitioner does not contest two of the adjustments reflected on the statement attached to the notice of deficiency, but one of those adjustments depends on the final decision with respect to the adjustment in dispute. The issue for decision is whether the respondent correctly determined that a payment to petitioner by the Massachusetts Mutual Life Insurance...
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