Memorandum Findings of Fact and Opinion
PANUTHOS, Special Trial Judge:
Respondent determined a deficiency in the amount of $2,186.30 in petitioner's Federal income tax for 1985. The issue for decision is whether two cash awards received by petitioner in 1985 are excludable from gross income under section 74(b).
Findings of Fact
At the time the petition was filed, petitioner resided in West Long Branch, New...
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