Memorandum Opinion
KÖRNER, Judge:
Respondent determined deficiencies in petitioners' income tax for the calendar years 1978 and 1979 in the respective amounts of $2,932 and $3,572. A single issue is presented for our determination: whether the retirement payments made by the City of Oakland, California, to petitioner Ted L. Mabry in the years 1978 and 1979 were excludable from his gross income under the provisions of section 104(a)(1),
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