ATKINS, Judge:
The respondent determined a deficiency in income tax for the taxable year 1959 in the amount of $376.51.
The issue presented relates to the proper amount of the petitioner's "sick pay" for the taxable year 1959 which is excludable from gross income pursuant to the provisions of section 105(d) of the Internal Revenue Code of 1954. Dependent on the decision of this issue is the amount of the petitioner's medical expense deduction for the...
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