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BAKER v. COMMISSIONER

Docket No. 7439-76.

70 T.C. 460 (1978)

ALEXANDER E. BAKER, JR., AND MARY A. BAKER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 15, 1978.

Attorney(s) appearing for the Case

Alexander E. Baker, Jr., pro se.

John Wendell Paul, for the respondent.

FORRESTER, Judge:

Respondent has determined a deficiency in petitioners' Federal income tax for the taxable year 1973 in the amount of $849.65. Concessions having been made, the only issue remaining for our decision is whether petitioner Alexander E. Baker may exclude, in excess of the specific maximum statutory exclusion under section 112(b),1 the amount received for accrued leave upon...

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