TIETJENS, Judge.
OPINION.
The Commissioner determined deficiencies in income tax of petitioners in the amounts of $746.89 and $196.07 for the years 1955 and 1956, respectively. The sole issue presented is whether certain cost-of-living allowances paid to petitioner during 1955 and 1956 are exempt from taxation under the provisions of section 912, I.R.C. 1954.
Petitioners are husband and wife and reside in Cleveland, Ohio. They filed their...
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