OPINION
WILBUR, Judge:
Respondent determined a deficiency of $433.94 in petitioners' Federal income tax for the taxable year 1973.
The two issues presented for our determination are: (1) Whether $1,509, which was withheld from petitioner Carol Tucker's salary under State law for her participation in a teacher's strike, is includable in petitioners' gross income for Federal income tax purposes during...
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