Memorandum Findings of Fact and Opinion
HARRON, Judge:
The respondent determined a deficiency in income tax for the year 1960 in the amount of $9,138.38. The question is whether or not the petitioner realized a broker's commission in 1960 in the full amount of $38,000, which is includible in full in his taxable income for 1960.
Findings of Fact
The stipulated facts are found as stipulated and are incorporated herein by reference.
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