PIERCE, Judge:
The respondent determined a deficiency in income tax against the petitioners with respect to the calendar year 1954, in the amount of $539.82.
The sole issue presented for decision is whether the amount of $2,557.04, paid in 1954 to or on behalf of petitioner Alan Vandermade by General Industrial Equipment Company of Palo Alto, California, as reimbursement for expenses incurred by him in transporting his family and moving their household...
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