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GOLDSTEIN v. COMMISSIONER

Docket No. 9408-77.

73 T.C. 164 (1979)

CAROL J. GOLDSTEIN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 24, 1979.

Attorney(s) appearing for the Case

Abbie Goldstein, for the petitioner.

Janet F. Appel, for the respondent.

OPINION

TIETJENS, Judge:

Respondent determined a deficiency of $438 in petitioner's Federal income tax for 1974. The issues for our determination are (1) whether the payments earmarked as "food and lodging" are includable in petitioner's gross income under section 61(a),1 and (2) whether, if the payments constitute gross income, these amounts are excludable from her income under section 119.

This case was fully...

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