GOURLEY, Chief Judge.
Plaintiff in this non-jury action seeks to recover $216.00 in federal income taxes paid for the year 1960, together with interest and costs.
The question presented is whether, pursuant to § 119 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 119, the value of the lodging given to the taxpayers may be excluded from their income. After a full and complete evaluation of the testimony, pleadings, and briefs filed by counsel...
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