Memorandum Opinion
WITHEY, Judge:
The Commissioner has determined a deficiency in the income tax of petitioners for the taxable year 1964 in the amount of $290.13. The only issue to be decided is whether respondent has erred in increasing petitioner's gross income by an amount equal to amounts expended by petitioner's employer to defray the cost of moving their household to a new place of employment.
All of the facts have been stipulated and we adopt...
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