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LIBMAN v. COMMISSIONER

Docket No. 1165-79.

44 T.C.M. 370 (1982)

T.C. Memo. 1982-377

Melvin L. Libman and Hilda G. Libman v. Commissioner.

United States Tax Court.

Filed July 7, 1982.

Attorney(s) appearing for the Case

Melvin L. Libman, pro se, New Haven, Conn. Frank W. Louis, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency in petitioners' 1976 Federal income tax of $2,202.95. The issue for decision is whether petitioners are entitled to exclude from gross income certain amounts of petitioner Melvin L. Libman's compensation from the United Jewish Appeal as a rental allowance under section 107.1

Findings of Fact

Petitioners were residents of...

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