Memorandum Findings of Fact and Opinion
NIMS, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1976 in the amount of $7,070.02. The issue for decision is whether compensation petitioner received from the Polaroid Corporation for services rendered is includable in his gross income.
Findings of Fact
Some of the facts have been stipulated and are found accordingly. The stipulation and the attached exhibits...
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