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KINSLOW v. COMMISSIONER

Docket No. 16409-79.

43 T.C.M. 224 (1981)

T.C. Memo. 1981-736

Garland Kinslow and Wanda L. Kinslow v. Commissioner.

United States Tax Court.

Filed December 31, 1981.

Attorney(s) appearing for the Case

Garland Kinslow, pro se. Katherine S. Weed, for the respondent.

Memorandum Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' income tax for the calendar year 1977 in the amount of $1,553. The only issue for decision is whether petitioners are entitled to exclude from their gross income for the year 1977 under section 105(d)1 an amount of $5,200.

All of the facts have been stipulated and are found accordingly.

Petitioners, husband and wife, who resided...

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