ATKINS, Judge:
The respondent determined deficiencies in income tax for the calendar years 1955, 1956, and 1957 in the respective amounts of $3,392.79, $17,239.67, and $9,398.47.
The sole issue presented is whether payments in the amounts of $12,500 in 1955, $30,000 in 1956, and $17,500 in 1957 received by the petitioner from the former corporate employer of her deceased husband, constituted gifts excludable from her gross income under section 102(a...
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