Memorandum Findings of Fact and Opinion
KÖRNER, Judge:
For the calendar years 1977 and 1978, respondent determined deficiencies of income tax against petitioners in the respective amounts of $1,583.00 and $1,461.00. The issues for decision are: (a) whether the amounts of $6,369.00 and $6,849.00, received in the years 1977 and 1978 by petitioner August T. Dauria from the United States Civil Service Commission, are includable in his gross income for those...
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