MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge:
Respondent determined a deficiency of $2,010 in petitioners' 1999 Federal income tax. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
The sole issue for decision is whether $13,380 petitioner Ramon J. Jeanmarie (petitioner) received in 1999 from the...
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