ATKINS, Judge:
OPINION.
The respondent determined a deficiency in income tax for the calendar year 1958 in the amount of $186. The deficiency resulted from the determination of the respondent that the petitioner is not entitled to exclude from his gross income an amount of $930 as a statutory subsistence allowance under the provisions of section 120 of the Internal Revenue Code of 1954.
All the facts are stipulated...
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