Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a $512.47 deficiency in petitioners' income tax for the calendar year 1969. The only issue for decision is whether certain amounts received by petitioner Brian P. McMahon from his employer to reimburse him for certain moving expenses were excludable from petitioners' gross income. The facts have been stipulated.
Brian P. McMahon and Anne M. McMahon ("petitioners") are...
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