OPINION
Wilbur, Judge:
In these consolidated cases, respondent determined deficiencies in petitioners' Federal income tax for the calendar year 1973 in the following amounts:
Docket No. 4723-77 ...... $6,919.45 Docket No. 4724-77 ...... 8,362.15
These deficiencies were based on exclusions from income of reimbursements for moving expenses under section 911
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