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WOODFORD v. COMMISSIONER

Docket No. 8588-76.

71 T.C. 991 (1979)

WILLIAM I. WOODFORD AND MADGE L. WOODFORD, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 12, 1979.

Attorney(s) appearing for the Case

William I. Woodford, pro se.

Charles N. Woodward, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $1,270.60 in petitioners' Federal income tax for 1975. The issues for decision are:

(1) Whether petitioners, who excluded $5,200 from their gross income for 1975 as sick pay under section 105(d),1 are entitled under section 72(d)(1) also to exclude from their gross income an additional $5,679 as a recovery of their contributions to the Civil Service...

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