OPINION.
DAWSON, Judge:
The respondent determined a deficiency of $867.60 in the petitioners' income tax for the calendar year 1958.
The two issues for decision are:
(1) Whether the payment of $1,461.19 made by the new employer for moving petitioners' household goods to the location of the new employment was taxable income to them.
(2) Whether the payment of $1,450 made by the new employer...
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