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JAEGER v. COMMISSIONER

Docket No. 4679-71.

32 T.C.M. 732 (1973)

T.C. Memo. 1973-151

James M. Jaeger v. Commissioner.

United States Tax Court.

Filed July 10, 1973.

Attorney(s) appearing for the Case

William J. Mulligan, 212 W. Wisconsin Ave., Milwaukee, Wisc., for the petitioner. James L. Norris, for the respondent.

Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent determined a deficiency in petitioner's income tax for the year 1967 in the amount of $219.28.

The deficiency arises from the fact that respondent has included in petitioner's income the sum of $1,096 which petitioner asserts is exempt in its entirety from tax under section 117 of the Internal Revenue Code of 1954.1

Findings of Fact

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