OPINION.
PIERCE, Judge:
Respondent determined a deficiency in the income tax of petitioners for the year 1953, in the amount of $1,387.34.
The sole issue for decision is whether the amount of $3,549, which the Commissioner has included in the petitioners' income as the value of board and room furnished by their employer at a construction camp in Alaska, should be excluded from income as "living quarters or meals * * * furnished to employees...
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