FEATHERSTON, Judge:
Respondent determined a deficiency in petitioners' joint Federal income tax for 1963 in the amount of $2,736.56. The only issue for decision is whether the compensation received by petitioner Cecil A. Donaldson during 1963 from the American Embassy Cooperative Commissary in Pakistan was paid by an agency of the United States, and hence was not excludable from petitioners' gross income under section 911(a).
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