Memorandum Findings of Fact and Opinion
WITHEY, Judge:
A deficiency in the income tax of petitioners has been determined by the Commissioner for the taxable year 1959 in the amount of $825.36. The issues presented by the pleadings are (1) the correctness of respondent's inclusion in petitioners' gross income of the amount of $3,640 paid petitioner Robert A. Spalding by his employer as per diem reimbursement for living expenses and (2) whether petitioner...
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