Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined deficiencies in petitioners' Federal income tax as follows:
Year Deficiency 1968............ $5,773.32 1969............ 7,166.21
Due to concessions, the sole issue remaining for decision is whether petitioner Marie Ellen Satz, a cash basis taxpayer, realized additional income of $17,500 in both 1968 and 1969 by receipt of certain payments...
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