Memorandum Findings of Fact and Opinion
RAUM, Judge:
The Commissioner determined a deficiency of $1,780.78 in petitioners' joint Federal income tax for 1974. The sole issue is whether petitioners must include in income certain payments they received from their employer to reimburse them for personal living expenses incurred in Tehran, Iran, and whether, if such reimbursed expenses are includable in income, they represent expenses for food and lodging while...
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