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KOSMAL v. COMMISSIONER

Docket No. 5637-78.

39 T.C.M. 651 (1979)

T.C. Memo. 1979-490

Edward J. Kosmal and Nili H. Kosmal v. Commissioner.

United States Tax Court.

Filed December 6, 1979.

Attorney(s) appearing for the Case

Edward J. Kosmal, pro se, 268 S. Oakhurst Dr., Beverly Hills, Calif. Darwin R. Thomas, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

     Year                   Deficiency

     1974 .................. $1,035
     1975 ..................  1,390
     1976 ..................  1,067

Some concessions have been made by both parties. The issues remaining for decision are:

1. Whether petitioners are entitled to exclude...

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