OPINION.
MURDOCK, Judge:
The Commissioner determined a deficiency of $460.40 in the income tax of the petitioners for 1955. The only issue for decision is whether the petitioners are entitled to exclude from income all or some part of the amounts received by Adam as retirement pay under the provisions of the District of Columbia Teachers' Retirement Act. The facts have been stipulated and are found as stipulated.
The petitioners, husband and...
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