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DYKES v. COMMISSIONER

Docket No. 2562-70.

30 T.C.M. 1141 (1971)

T.C. Memo. 1971-266

Donald R. Dykes and Essie J. Dykes v. Commissioner.

United States Tax Court.

Filed October 18, 1971.

Attorney(s) appearing for the Case

James D. Webb III, 920 Hartford Bldg., Dallas, Tex., for the petitioners. W. John Howard, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the years 1966 and 1967 in the respective amounts of $777.84 and $468.68. The only issue for decision is whether the compensation received by petitioner Essie J. Dykes during 1966 and 1967 from the United States Employees' Association of Tehran, Iran, constituted payments by an agency of the United States and was thus not excludable...

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