OPINION
FAY, Judge:
Respondent determined a deficiency of $334.14 in petitioners' income tax for the taxable year 1964.
The only question before this Court is whether the moving expense deduction claimed by petitioners for the taxable year 1964 must be disallowed because it is properly allocable to tax-exempt income within the meaning of section 911.
All of the facts have been stipulated and are found...
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