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HEEST v. COMMISSIONER

Docket Nos. 7186-78, 12148.

41 T.C.M. 560 (1980)

T.C. Memo. 1980-556

James A. Van Heest and Margaret Van Heest v. Commissioner.

United States Tax Court.

Filed December 16, 1980.

Attorney(s) appearing for the Case

Thomas J. Van Heest, for the petitioners. Rogelio A. Villageliu, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner determined the following deficiencies in petitioners' Federal income tax:

  Taxable Year          Amount of Deficiency

  1974 ....................    $575.23
  1975 ....................     673.36
  1976 ....................     342.00

The only issue is whether amounts paid to petitioner James A. Van Heest (James) by a hospital where he was a medical intern...

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