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SJOROOS v. COMMISSIONER

Docket No. 29947-81.

81 T.C. 971 (1983)

GARY E. SJOROOS AND SHIRLEY A. SJOROOS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 15, 1983.

Attorney(s) appearing for the Case

Gary E. Sjoroos, pro se.

James A. Nelson, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1979 in the amount of $5,022, and an addition to tax under section 6653(a)1 in the amount of $251. Other matters having been resolved by agreement of the parties, the only issues remaining for decision are:

(1) Whether the Federal income tax exemption provided for in section 912(2) for certain cost-of-living allowances received...

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