Memorandum Findings of Fact and Opinion
STERRETT, Judge:
Respondent determined deficiencies in petitioners' income taxes for their taxable years ended December 31, 1973 and 1974 in the amounts of $934.44 and $1,008.12, respectively. After concessions the only issue for decision is whether petitioners may exclude from income under section 117, I.R.C. 1954, $1,800 for their taxable year ended December 31, 1973 and $3,600 for their taxable year ended December...
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