Memorandum Opinion
FAY, Judge:
Respondent determined a deficiency of $927.21 in petitioners' Federal income tax for the calendar year 1967.
The issues for decision are whether certain reimbursements from an employer in 1967 for expenses incurred by petitioners in connection with a transfer of their place of employment are includable in their gross income for that year, and if so, are any of said expenses deductible by petitioners in 1967.
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