United States Tax Court.
Memorandum Findings of Fact and Opinion
MULRONEY, Judge:
Respondent determined deficiencies in petitioners' income tax for the years 1959 and 1960 in the amounts of $821.57 and $810.61, respectively.
The only issue is whether petitioners properly excluded from their income per diem allowances to Everette P. Reeves during the years in question.
Findings of Fact
Some of the facts are stipulated and they are found accordingly.
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