Memorandum Findings of Fact and Opinion
GOFFE, Judge:
The Commissioner determined a deficiency in the Federal income tax liability of petitioner and his deceased wife for the taxable year 1980 in the amount of $7,672. After concessions, the issues for decision are: (1) whether petitioner is entitled to exclude from income amounts received as sick leave pay because of an injury sustained in the course of his duties as a New York City policeman, and (2) whether...
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