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STOUT v. COMMISSIONER

Docket No. 1722-77.

71 T.C. 441 (1978)

JOHN E. AND BILLIE L. STOUT, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 27, 1978.

Attorney(s) appearing for the Case

John E. Stout, pro se.

Michael J. Rusnak, for the respondent.

OPINION

DAWSON, Judge:

Respondent determined a deficiency of $430 in petitioners' Federal income tax for the year 1974. The only issue for decision is whether petitioner John E. Stout is entitled to a sick pay exclusion of $4,940.40 in 1974 under the provisions of section 105(d).1

All of the pertinent facts have been stipulated and are found accordingly. They are summarized below.

John E. Stout (petitioner...

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