OPINION
STERRETT, Judge:
Respondent determined deficiencies in income tax for the calendar years 1962, 1963, and 1964 in the amounts of $1,875.29, $1,573.56, and $1,518.87, respectively. The proceeding was submitted under Rule 30 of the Court's Rules of Practice.
The error assigned by petitioners for 1962 is as follows: "(a) The erroneous and illegal finding that petitioners realized taxable income from the payment by his employer of life...
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