OPINION
IRWIN, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the year 1976 in the amount of $2,153.22. Concessions having been made by petitioners, the only issue presented for decision is whether petitioners are entitled to exclude from gross income the nondeductible portion of the amount received by them for reimbursement of moving expenses.
All of the facts in this case were stipulated. The facts stated...
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