Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency in the income tax of petitioner in the amount of $6,945.71 for the taxable period August 1, 1953 to March 31, 1954. The sole issue for decision is whether an amount received by petitioner was ordinary income or, as claimed by petitioner, not taxable at all.
Findings of Fact
Some of the facts have been stipulated and are incorporated herein...
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