Memorandum Opinion
MULRONEY, Judge:
Respondent determined a deficiency in petitioners' 1963 income tax in the amount of $191.16.
The issue is whether amounts received by Howard R. Eckels from his employer as reimbursement of his moving expenses are includable in his gross income.
All of the facts have been stipulated and they are found accordingly.
As of the date of the filing of the petition, petitioners lived in Springfield, Ohio...
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