Memorandum Findings of Fact and Opinion
QUEALY, Judge:
Respondent determined deficiencies in the Federal joint income tax return of the petitioner for the taxable years 1965, 1966, and 1967 in the amounts of $166.64, $522.40, and $490.78, respectively.
The sole question for our determination is whether the petitioner is entitled to exclude from gross income, pursuant to section 117,
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