Memorandum Opinion
KERN, Judge:
The respondent determined a deficiency in the income tax of petitioners for the calendar year 1964 in the amount of $549.01. Respondent's notice of deficiency reflected certain adjustments made by him and agreed upon by the petitioners. The issue remaining in dispute relates to a claimed exclusion from gross income by petitioners of $1800 in 1964 under section 117, I. R. C. 1954.
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