TRASK, Circuit Judge:
This is an appeal from a determination by the Tax Court that the fair market rental value of company-owned lodging furnished to the taxpayers without charge during the taxable years 1962, 1963 and 1964 was not excludable from taxpayers' gross income under Section 119(2) of the Internal Revenue Code of 1954 (26 U.S.C. § 119(2)). The Tax Court's decision is reported at
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