OPINION
STERRETT, Judge:
By statutory notice dated May 21, 1980, respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1977 in the amount of $2,795. The sole issue for decision is whether petitioners are entitled to a disability income exclusion pursuant to section 105(d), I.R.C. 1954, for 1977.
The facts have been fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation...
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