If I receive a 1099 MISC and 1099 NEC for same income how do I enter this into Turbo tax? If I report both it appears that I am being taxed twice for same income.

You would be being taxed twice for the same income.  Why did someone issue you both of those forms?  That is a very strange thing to do.  You should start by contacting them and asking why you got two of these and would they please amend one to delete it so that both are not sent to the IRS.

If you can't do that then you can enter both into TurboTax and a corresponding expense for the amount on the 1099-MISC to erase it.  So, if the 1099-MISC is for $1000 enter it into TurboTax and then create an expense that says "Income reported twice" for -$1000.  That erases the double reporting.

@quantoej