WITHEY, Judge:
Respondent determined a deficiency in petitioners' income tax for the taxable year 1967 in the amount of $3,050.46.
The issues presented for our consideration are:
(1) Whether payments made by petitioner's employer to petitioners during the taxable year 1967 represent a reimbursement for a loss sustained on the sale of petitioners' residence and, therefore, income to them under section 61(a), I.R.C. 1954, and
(2) Whether...
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