Respondent determined a deficiency in petitioners' income tax for the year 1951 in the amount $77.12. The petitioners have conceded that two issues raised in their petition, respecting an increase in dividend income and the amount of a deduction for medical expenses, need not be considered.
The sole issue for decision is whether the sum of $5,500 received by the petitioner, L. Gordon Walker, from the Pittsburgh & West Virginia Railway Company in January 1951,...
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