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HAMACHER v. COMMISSIONER

Docket No. 4517-71.

33 T.C.M. 529 (1974)

T.C. Memo. 1974-106

John E. Hamacher and Marjorie E. Hamacher v. Commissioner.

United States Tax Court.

Filed April 30, 1974.

Attorney(s) appearing for the Case

James R. Thorpe, 17 N. Franklin St., Janesville, Wis., for the petitioners. Matthew W. Stanley, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1968 in the amount of $722.77. The only issue for decision is whether petitioners may exclude the amount of $3,600 from their gross income for 1968 under section 117, I.R.C. 1954,1 such amount being a portion of the amount received during that year by John E. Hamacher as a general surgery...

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