MULRONEY, Judge:
The respondent determined a deficiency in petitioners' 1956 income tax in the amount of $1,219.45.
The issues are (1) whether all or any portion of $6,000 received by Clarence Peiss in 1956 from the John and Mary R. Markle Foundation, is includable in his gross income and (2) whether he is entitled to a deduction for the professional use of his house.
FINDINGS OF FACT
Some of the facts have been stipulated and they...
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