Memorandum Opinion
RAUM, Judge:
The Commissioner determined a deficiency in the amount of $876.38 in petitioners' income tax for 1963. Petitioners, husband and wife, filed a joint income tax return for 1963 with the district director of internal revenue at Boston. They resided in Andover, Massachusetts, when the petition herein was filed. The husband will sometimes hereinafter be referred to as the petitioner. The sole issue is whether he received taxable...
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