Memorandum Findings of Fact and Opinion
HOYT, Judge:
Respondent has determined deficiencies in petitioner's income tax for the years 1965 and 1966 in the amounts of $414.44 and $428.43, respectively. The only issue for our decision is whether petitioner was entitled to exclude from his gross income in 1965 and 1966 the value of lodging and utilities furnished to him by his employer under section 119, I. R. C. 1954.
Findings of Fact
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