OPINION.
TIETJENS, Judge:
Respondent determined a deficiency of $41,377.24 in income tax for the year 1948.
Petitioners assign error in respondent's determination that the discharge of an indebtedness of Laura W. Hawkinson (hereafter called petitioner) to the Whitney Chain & Mfg. Company (hereafter called Whitney Chain) was taxable as a dividend. A deduction with respect to medical expenses depends upon resolution of the main issue.
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