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KOWALSKI v. COMMISSIONER

Docket No. 112-73.

65 T.C. 44 (1975)

ROBERT J. KOWALSKI AND NANCY A. KOWALSKI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 14, 1975.

Attorney(s) appearing for the Case

Carl D. Cordes, Herrick K. Lidstone, and Richard Kilcullen, for the petitioners.

Irwin R. Cohen and Marwin A. Batt, for the respondent.

SCOTT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1970 in the amount of $330.70. The issue in controversy is whether $1,697.54 received by petitioner Robert J. Kowalski from the State of New Jersey as a food maintenance allowance constitutes gross income under section 61, I.R.C. 1954;1 or, if the above amount does constitute gross income, whether it is properly excludable from...

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