Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
The respondent determined deficiencies in the petitioners' income tax for the years 1953, 1954 and 1955 in the respective amounts of $4,423.60, $829.02 and $3,842.94. Certain issues have been conceded by the parties. The only issue remaining before us is whether certain periodic payments received by petitioners in the years 1954 and 1955 in the respective amounts of $1,986.71 and $17,053.44 qualify...
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