FISHER, Judge:
Respondent determined a deficiency in income tax against petitioners in the amount of $1,955.56 for the year 1958.
The issue presented is whether payment by petitioner's employer to petitioner in the amount of $5,000 in 1958, pursuant to employer's voluntary guarantee against loss by petitioner on the sale of his property, was incentive compensation or part of the proceeds of the sale of said property.
FINDINGS OF FACT.
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