United States Tax Court.
Memorandum Findings of Fact and Opinion
FORRESTER, Judge:
Respondent has determined deficiencies in petitioners' income tax as follows:
Taxable Year Ended Deficiency December 31, 1967 ........... $1,007.84 December 31, 1968 ........... 1,351.17
The sole issue for decision is whether petitioners are entitled to exclude certain amounts from their gross income as sick pay under the provisions of section 105(d...
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