Memorandum Opinion
MURDOCK, Judge:
The Commissioner determined deficiencies in income tax as follows:
Year Amount Frederick Ackermans .............. 1949 $3,328.82 Robert Hanovers .................. 1949 3,331.82 Robert Hanovers .................. 1950 3,093.10
The only issue for decision in each case is whether amounts received in the taxable years by Frederick...
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