OPINION
FAY, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the year 1962 in the amount of $185.48.
The issues presented for decision are: (1) Whether the reimbursement received by Homer H. Starr (hereinafter referred to as petitioner) from his employer, for living expenses incurred subsequent to his arrival at his new post of duty, was includable in petitioner's gross income under section 61(a) of the Internal...
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