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ZOLNAY v. COMMISSIONER

Docket No. 4312-65.

49 T.C. 389 (1968)

STEPHEN L. ZOLNAY AND ELIZABETH V. ZOLNAY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 23, 1968.

Attorney(s) appearing for the Case

John A. Dunkel, for the petitioners.

Richard M. Schwartz, for the respondent.

TANNENWALD, Judge:

Respondent disallowed certain expenses deducted by petitioners and determined a deficiency of $137 in petitioners' Federal income tax for the taxable year 1964. Petitioners have conceded the expense deduction issue but claim an overpayment of $1,100 on the ground that $9,600 received1 in 1964 from the Ohio State University is properly excludable from income under section 117 of the Internal Revenue Code of 1954...

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