Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined the following deficiencies in petitioner's Federal income taxes:
Year Deficiency 1976 ........................ $1,236.59 1977 ........................ 1,422.00 1978 ........................ 1,465.00
We are presented with two issues for consideration: (1) whether a portion of monthly sums received by petitioner from...
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