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JOHNSON v. COMMISSIONER

Docket Nos. 7814-80, 8055-80.

46 T.C.M. 1084 (1983)

T.C. Memo. 1983-479

Lawrence B. Johnson and Ardith M. Johnson v. Commissioner.

United States Tax Court.

Filed August 15, 1983.

Attorney(s) appearing for the Case

Brett F. Paulsen, for the petitioners. Randy G. Durfee, for the respondent.

Memorandum Opinion

FAY, Judge:

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

    Year                     Deficiency

    1974 ...................   $  732
    1975 ...................      940
    1976 ...................    9,235

These cases have been consolidated for purposes of trial briefing and opinion. After concessions, the only issue is whether petitioners may exclude from gross...

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