SCOTT, Judge:
The Commissioner determined a deficiency of $231.36 in petitioners' income tax for the calendar year 1957. The deficiency results from the determination of the Commissioner that the amount of $1,972.62 received by petitioners in the year 1957 and reported by them as backpay does not qualify as such under the provisions of section 1303 of the Internal Revenue Code of 1954.
FINDINGS OF FACT.
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