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JOHNSON v. COMMISSIONER

Docket No. 6698-76.

36 T.C.M. 1531 (1977)

T.C. Memo. 1977-377

Harry T. Johnson, Jr., and Jeanne E. Johnson v. Commissioner.

United States Tax Court.

Filed October 31, 1977.

Attorney(s) appearing for the Case

Harry T. Johnson, Jr., and Jeanne E. Johnson, pro se, 230 N. Highland St., Arlington, Va. Lewis R. Carluzzo, for the respondent.

Memorandum Opinion

RAUM, Judge:

Respondent determined a deficiency in petitioners' 1974 Federal income taxes in the amount of $2,339.47. After a concession by petitioners as to one adjustment made by the Commissioner, the only issue remaining for decision is whether petitioners may treat an amount of $6,580 as foreign income exempt from tax under section 911, I.R.C. 1954.1 Petitioner Jeanne E. Johnson received that amount in...

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