Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in income tax due from petitioners for the taxable year 1957 in the amount of $1,005.32.
The only issue for decision is whether petitioners are entitled to exclude from their gross income for the year 1957 the amount of $4,800 as sick pay.
Findings of Fact
Petitioners were husband and wife, residing in Saugus, Massachusetts, during the year...
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