GOFFE, Judge:
The Commissioner determined a deficiency in petitioners' Federal income tax for the taxable year 1978 in the amount of $932.67. The only issue for decision is whether petitioners must include in income, the value of a fully vested interest in a qualified profit-sharing plan which was relinquished in conjunction with a plea bargaining arrangement.
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of facts...
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