Memorandum Opinion
TIETJENS, Judge:
The Commissioner determined deficiencies in the Federal income tax of Philip H. and Cherie M. Stephens in the amounts of $1,499.92 and $1,143.54 for the years 1970 and 1971, respectively.
Petitioners have conceded two of the issues raised by their pleadings. The remaining issue for decision is whether petitioners received gross income to the extent that petitioner-husband's employer paid the cost of petitioners...
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