The Commissioner determined a deficiency of $1,971.64 in the income tax of the petitioners for 1947. The only issue for decision is whether $4,000, which the petitioner received from his employer in order to assist him in purchasing a house, was taxable income.
FINDINGS OF FACT.
The petitioners are husband and wife who now reside in Toledo, Ohio. Their joint return for 1947 was filed with the collector of internal revenue for the tenth district of Ohio....
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