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WORTHINGTON v. COMMISSIONER

Docket No. 3378-71.

31 T.C.M. 447 (1972)

T.C. Memo. 1972-111

Robert N. Worthington and Svaja V. Worthington v. Commissioner.

United States Tax Court.

Filed May 11, 1972.

Attorney(s) appearing for the Case

Robert N. Worthington, pro se, 418 Princeton Dr. S.E., Albuquerque, N. Mex. Thomas N. Ingoldsby, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1968 in the amount of $552.38.

The issue for decision is whether $2,700 received by petitioner Svaja V. Worthington as a teaching assistant at the University of New Mexico during the calendar year 1968 is excludable from petitioners' gross income under the provisions...

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