DRENNEN, Judge:
Respondent determined a deficiency in petitioners' income tax for the year 1960 in the amount of $423.72.
The only issue for decision is whether petitioners are entitled to exclude from gross income as sick pay under section 105, I.R.C. 1954, certain amounts received in that year from his employer.
FINDINGS OF FACT
Petitioners are residents of Houston, Tex. They filed a joint...
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