OPINION.
MURDOCK, Judge:
The Commissioner determined deficiencies in income tax against each of the petitioners for one or both of the years 1946 and 1947.
Section 22 (b) (8) provides that compensation of employees of foreign governments, to the extent provided in section 116, shall be excluded from gross income and exempt from tax. Section 116 (h) (1) provides for the exemption of compensation paid to an employee of a foreign government,...
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