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FRESHOUR v. COMMISSIONER

Docket No. 669-77.

37 T.C.M. 1241 (1978)

T.C. Memo. 1978-296

Harley L. Freshour and Ethel Freshour v. Commissioner.

United States Tax Court.

Filed July 31, 1978.

Attorney(s) appearing for the Case

Harley L. Freshour and Ethel Freshour, pro se, Big Lake, Mich. James C. Lanning, for the respondent.

Memorandum Findings of Fact and Opinion

WILES, Judge:

Respondent determined a $1,051.11 deficiency in petitioners' 1971 Federal income tax. After concessions, the sole issue is whether, under section 61,1 petitioners are required to include in gross income amounts received from employers as reimbursement for living expenses.

Findings of Fact

Some facts were stipulated and are found accordingly.

Harley...

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