Respondent determined a deficiency in the petitioner's income tax for the year 1948 in the amount of $626.83. For a part of that year petitioner was employed in China by the United States Educational Foundation in China, during which period she was paid, in addition to her salary, a cash cost-of-living allowance amounting to $961.08 and was furnished living quarters and related services of the value of $1,324.08. Those items, excluded by petitioner in her return, have been...
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