Memorandum Opinion
TANNENWALD, Judge:
In its opinion filed on December 26, 1968, the Court directed that decision be entered under Rule 50. [Dec. 29,282] 51 T. C. at p. 488. Both parties have filed computations pursuant to this direction.
As a result of the Court's decision, $4,000 of the amount received by petitioner Frank A. Logan (hereinafter "petitioner") in 1961 should be reported as ordinary income, and both computations so provide. Of this...
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