MEMORANDUM AND ORDER
FULLAM, District Judge.
This case is a taxpayers' refund suit contesting the legality of a deficiency assessment of $658.00, plus interest of $95.73, which the taxpayers paid on October 2, 1964. When the case was called for trial, a stipulation of facts was submitted, and oral argument was heard on the legal issues.
The dispute involves the proper tax treatment of a lump sum payment of $15,701.28 made to the wife-taxpayer by...
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