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REYNOLDS v. COMMISSIONER

Docket No. 2092-71.

31 T.C.M. 331 (1972)

T.C. Memo. 1972-84

Jay D. Reynolds and Shirley M. Reynolds v. Commissioner.

United States Tax Court.

Filed April 10, 1972.

Attorney(s) appearing for the Case

Jay D. Reynolds, pro se, 10154 Rainier Ave. South, Seattle, Wash. Millard D. Iesch, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined a deficiency in petitioners' income tax for taxable year 1969 of $1,620.44. The only issue to be decided is whether a portion of petitioners' income is excludable from income under section 112.1

Findings of Fact

Some of the facts have been stipulated and are, together with the exhibits attached to the stipulation, incorporated herein by...

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