Memorandum Opinion
CHABOT, Judge:
Respondent determined deficiencies in Federal individual income tax against petitioners for 1977 and 1978 in the amounts of $6,100.85 and $1,503, respectively. The issue for decision is whether respondent erred in determining that amounts received from an employees' trust are taxable to petitioners as ordinary income.
This case has been submitted fully stipulated; the stipulation and the stipulated exhibits are incorporated...
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