ARUNDELL, Judge:
Respondent determined a deficiency in income tax for the calendar year 1963 in the amount of $3,555.08.
One error is assigned by petitioner as follows:
(a) In determining the taxable income of the petitioner for the year 1963, the Commissioner determined that the lump sum payment of $12,600 received
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.