The respondent determined a deficiency of $166 in the income tax of the petitioners for 1949. The issue presented is whether a house allowance received by Gideon B. Williamson as a part of his compensation as a minister of the gospel was excluded from gross income and exempt from tax by the provisions of section 22 (b) (6) of the Internal Revenue Code.
FINDINGS OF FACT.
Some of the facts have been stipulated and are found accordingly.
The petitioners...
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