TRAIN, Judge:
Respondent determined a deficiency in petitioners' income tax for 1959 in the amount of $7,810.16.
The only issue raised by the pleadings is whether petitioners must include in, and then not deduct from, gross income the amount of dividends received during 1959 and paid over to his sister pursuant to an agreement with her.
FINDINGS OF FACT
Many of the facts have been stipulated and the stipulation of facts, together with...
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