OPINION.
MURDOCK, Judge:
The Commissioner determined deficiencies in income tax of $21.64 for 1948 and $221 for 1949. The issue is whether $124.17 received by the petitioners in 1948 and $2,560.56 received by them in 1949, under California State Employees' Retirement Law, are exempt income under the provisions of section 22 (b) (5) of the Internal Revenue Code of 1939. An adjustment for the deduction of medical expenses is dependent upon the primary...
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