WILBUR, Judge:
Respondent has determined a deficiency in petitioners' Federal income tax for the taxable year 1970 in the amount of $1,191.92. The sole issue for decision is whether the fair rental value of lodging furnished to petitioner Harald T. Giesinger by his employer is excludable from gross income under section 119.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
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