Memorandum Opinion
HARRON, Judge:
The Commissioner determined a deficiency in income tax for the taxable year 1955 in the amount of $184.98. The facts are found as stipulated.
[Findings of Fact]
The petitioners contend that the Commissioner erred in failing to exclude from their gross income under section 119, 1954 Code, the sum of $1,000.28 which is the
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.