FAY, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1962 and 1963 in the amounts of $1,475.78 and $7,091.22, respectively.
Other issues raised in the notice of deficiency for 1962 and 1963 were conceded by petitioners prior to the trial herein. Therefore, the only issues for decision are:
(1) Whether petitioners' tax home in 1962 and 1963 was Los Angeles, Calif., and they were, therefore, not entitled...
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