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ELMER L. REESE, JR. v. COMMISSIONER

Docket No. 2635-64.

45 T.C. 407 (1966)

ELMER L. REESE, JR., AND DOROTHY L. REESE, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed January 28, 1966.

Attorney(s) appearing for the Case

Elmer L. Reese, Jr., pro se.

Charles F. T. Carroll, for the respondent.

TANNENWALD, Judge:

Respondent determined a deficiency in petitioners' 1960 Federal income tax of $423.52 by including in their gross income $1,900 received by petitioner Dorothy L. Reese from the Board of Education of Baltimore County, Maryland. The sole issue is whether such amount is excludable from gross income under section 117 of the Internal Revenue Code of 1954.

FINDINGS OF FACT

Some facts have been stipulated and are incorporated herein...

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