TANNENWALD, Judge:
Respondent determined a deficiency of $1,879.86 in petitioners' income taxes for the taxable year ending December 31, 1963. In light of certain concessions by petitioners, the only remaining issue is whether petitioners constructively received $13,600 in 1963.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
Petitioners, husband and wife, had their legal residence in Nicholasville...
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