Memorandum Findings of Fact and Opinion
DRENNEN, Judge:
The respondent determined a deficiency of $493.79 in petitioners' income tax for the year 1966.
The only issue for our decision is whether reimbursements received by petitioner Richard J. Ashby from his employer for certain expenses incurred by petitioners in connection with moving from one place of employment to another for the same employer are excludable from petitioners' income for 1966...
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