SCOTT, Judge:
Respondent determined deficiencies in petitioner's income tax for the calendar years 1959, 1960, 1961, and 1962 in the amounts of $1,952.15, $863.26, $2,634.22, and $2,063.32, respectively.
The issues for decision are:
(1) Whether petitioner is entitled to exclude from his gross income in each of the years here involved, under the provisions of section 911(a)(2) of the Internal Revenue Code of 1954,
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