WILBUR, Judge:
Respondent determined a deficiency of $1,524.06 in petitioner's Federal income tax for the calendar year 1974. The sole issue for decision is whether $5,000 of income earned by petitioner in the United States during 1974 is exempt from United States tax under the provisions of the income tax treaty between the United States and Pakistan.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
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