Memorandum Opinion
QUEALY, Judge:
Respondent determined a deficiency in income tax due from petitioners for the taxable year 1974 in the amount of $2,111.
The only question for decision is whether petitioners may each exclude from income payments totaling $9,550 received from the Veterans Administration.
All of the pertinent facts have been stipulated and are so found. The stipulation of facts and exhibits attached thereto are incorporated...
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