WOODROUGH, Circuit Judge.
This petition for review is presented by husband and wife, taxpayers who made a joint return, to obtain reversal of the decision of the Tax Court which sustained a determination by the Commissioner that the husband realized taxable income in 1952 in the amount of $3,204.01 from the payment by his employer-corporation of the expense of his wife's trip to Europe in his company in that year. He contended before the Tax Court and urges upon this...
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