Memorandum Findings of Fact and Opinion
TANNENWALD, Judge:
Respondent determined a deficiency of $93,960 in petitioners' 1981 Federal income tax. The sole issue for decision relates to the proper treatment of a payment of $170,510 from the Egyptian government in that year.
Findings of Fact
Some of the facts have been stipulated. The stipulation of facts and attached exhibits are incorporated...
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