Memorandum Findings of Fact and Opinion
FAY, Judge:
Respondent determined a deficiency of $1,104.43 in petitioners' Federal income tax for 1972.
Due to concessions, the issues remaining for decision are as follows:
(1) Whether certain per diem amounts received by petitioner, Everett A. Beschoner, as a travel allowance are includible in his gross income; and
(2) Whether petitioners...
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