Memorandum Opinion
PIERCE, Judge:
The Commissioner determined a deficiency of $1,130.20 in the income tax of the above-named petitioners for their taxable calendar year 1962.
The sole issue is whether an amount which the petitioner-husband received from his employer as reimbursement for part of a loss sustained on sale of his former residence, following the employer's transfer of said petitioner's place of employment to
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