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Respondent determined deficiencies of $714 and $8,804 in
petitioner's Federal income taxes for 1997 and 1998,
respectively.
The sole issue for decision is whether, by virtue of an
agreement between petitioner's employer and the labor union of
which petitioner was a member, the compensation paid to
petitioner for the 2 years at issue is excludable from income
under section 61(a).
Some of the facts were stipulated. Those facts and the
accompanying exhibits are so found and are incorporated herein by
reference. Petitioner's legal residence at the time the
petitions were filed was Dothan, Alabama.
During the years at issue, petitioner was an equipment
operator for Great Northern Nekoosa Corp., a subsidiary of
Georgia Pacific Corp. (the company) at a wood-chipping mill known
as the Cedar Springs operation. Petitioner began his work with
the company in 1978. He was a member of Local 1703 of the United
Paperworkers International Union, AFL-CIO (the union). There was
a collective bargaining agreement between the company and the
union.
Sometime prior to the years at issue, the company made plans
to construct a new mill at Cedar Springs and considered having
the new mill operated by contract employees who would not be
members of the union. As expected, the union vehemently opposed
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