Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined a deficiency of $4,805.25 in petitioner's Federal income tax for the year 1974. Concessions were made by the respondent. The issues remaining for our decision are:
(1) Whether severance pay sent to petitioner in 1974 by certified mail, return receipt requested was constructively received by her in that year.
(2) Whether petitioner's disbursements for the purchase...
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