Memorandum Opinion
MULRONEY, Judge:
Respondent determined a deficiency in petitioner's 1963 income tax in the amount of $149.88. After concessions by the parties, the sole issue to be decided is whether the respondent erred in disallowing the sick pay exclusion of $112.32 or any other amount claimed by Lottie C. Barwinski in her Federal income tax return for the year 1963.
No facts were stipulated. Petitioner resided in Dearborn, Michigan, during...
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