Memorandum Findings of Fact and Opinion
HALL, Judge:
Respondent determined a deficiency of $1,521.34 in petitioners' 1974 income tax. Due to concessions by both parties, the sole issue is whether petitioners are entitled to exclude from gross income or deduct as an itemized deduction the amount received by Kenneth L. Ramella upon the termination of his employment.
Findings of Fact
Most of the facts have been stipulated and are found accordingly...
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