OPINION.
TIETJENS, Judge:
The Commissioner determined a deficiency in income tax for 1954 in the amount of $1,080.05.
The only question before us is whether certain income received by petitioner as an air navigator is excludible from gross income under section 931 of the Internal Revenue Code of 1954.
All of the facts are stipulated and as far as pertinent are as follows: The petitioner, Ernest F. Zimmerman, is a citizen of the United...
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