OPINION
RAUM, Judge:
The Commissioner determined a $1,549.64 deficiency in the 1963 income tax of petitioners, husband and wife, who are residents of Baltimore, Md., and who filed their 1963 joint income tax return with the district director at Baltimore. During 1963 petitioner Fred B. Marine (sometimes hereinafter referred to as petitioner) was a minister of the Church of God and the pastor of the Evangelical...
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