Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency has been determined by the Commissioner in the income tax of petitioner for the taxable year 1962 in the amount of $9,575.12. The issues to be decided are (1) whether respondent has erred in including in petitioner's gross income cash paid her on the sale of her tavern business, plus the amount of her debts paid by the purchaser, plus the face amount of a second mortgage note made by the...
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