TANNENWALD, Judge:
Respondent determined a deficiency in petitioners' 1960 Federal income tax of $423.52 by including in their gross income $1,900 received by petitioner Dorothy L. Reese from the Board of Education of Baltimore County, Maryland. The sole issue is whether such amount is excludable from gross income under section 117 of the Internal Revenue Code of 1954.
FINDINGS OF FACT
Some facts have been stipulated and are incorporated herein...
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