Memorandum Opinion
WITHEY, Judge:
Respondent has determined a deficiency in petitioners' income tax for 1960 in the amount of $56.16.
The issue presented for our decision is whether the $270 amount withheld from the salary of petitioner Gerard J. Bruns during 1960 and paid to the New Jersey Consolidated Police and Firemen's Pension Fund constitutes income in the nature of compensation for services taxable under section 61(a) of the Internal Revenue...
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