Memorandum Opinion
BRUCE, Judge:
The respondent determined deficiencies in income tax for 1957, 1958, and 1959, in the respective amounts of $714.38, $729.58, and $260.47. The sole issue for decision is whether the petitioners are required to include in their gross income amounts of per diem allowances paid to F. Earl Filler, Jr., and, if so, are they entitled to deductions for such amounts. The case was submitted on a stipulation of facts and the deposition...
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