Memorandum Opinion
LeMIRE, Judge:
This proceeding involves a deficiency in income tax of the petitioners for the taxable year 1951 in the amount of $753.24. The sole question presented is whether the petitioners properly excluded from reported gross income for that year, under section 22(b)(5) of the Internal Revenue Code of 1939, amounts received as sick benefits by Milton W. McQueen from his employer.
[Findings of Fact]
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