The Commissioner determined a deficiency in income tax of petitioner for the year 1962 in the amount of $3,098.
The sole question for decision is whether petitioner is entitled to exclude from taxable income in 1962 $9,225 of the $12,300 he received from the U.S. Air Force as readjustment pay during that year.
FINDINGS OF FACT
Most of the facts have been stipulated, and, as stipulated, are incorporated herein by reference.
Petitioner, a resident...
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