Memorandum Findings of Fact and Opinion
TIETJENS, Judge:
The Commissioner determined a deficiency of $2,020.76 in the income tax of petitioner for the taxable year 1965 based on the failure of petitioner to include the sum of $7,300 in his income for that year. The sole issue presented is whether petitioner was required to include the aforementioned sum which was received pursuant to an agreement entitled "Mutual Release and Discharge" between petitioner...
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