Memorandum Findings of Fact and Opinion
HARLAN, Judge:
Respondent determined a deficiency in petitioner's income tax for 1943 in the amount of $125.43. In deciding the correctness of this deficiency we are presented with a question of law as to whether or not petitioner, for the years 1942 and 1943, was entitled to an exclusion from his income of the value of living quarters occupied by him in an apartment building while he was serving as a janitor in said...
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