Memorandum Opinion
SCOTT, Judge:
Respondent determined deficiencies in petitioners' income tax for the years 1952, 1953, 1955, and 1956 in the respective amounts of $3,021.12, $322.96, $16,808.15, and $309.70.
The issues presented for decision are:
1. Whether the amount received by petitioners in 1955 as their share of a settlement with one defendant while appeal from lower court decision in suit for rescission of sale of stock and restitution...
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