Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
Respondent determined a deficiency in petitioners' income tax for the taxable year 1962 in the amount of $609.24.
The issue for decision is whether a $200 monthly cash allowance paid to Henry M. Lees by his employer in 1962 is includable in his taxable income for that year.
Findings of Fact
Some of the facts have been stipulated and are so found. The stipulation of facts together...
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