Memorandum Findings of Fact and Opinion
WILBUR, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1975 in the amount of $133.51 and determined an excise tax liability of $25.03. The questions presented for decision are: (1) whether petitioners are entitled to exclude $417.21 from income, which was distributed to petitioner Elmer H. Boyle from the retirement plan of his former employer and "rolled-over" into...
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