Memorandum Findings of Fact and Opinion
INGOLIA, Commissioner:
Respondent determined a deficiency in the petitioners' Federal income tax for the year 1968 of $326.26. Although the statutory notice of deficiency contained several adjustments, the only issue before the Court is whether the petitioners are entitled to exclude sick pay from their income in the amount of $662.50. Since the petitioner-wife, Joan E. Hoglander, is involved herein only because she...
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