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STONE v. COMMISSIONER

Docket No. 25736-82.

50 T.C.M. 1345 (1985)

T.C. Memo. 1985-544

Shirold D. and Vivian C. Stone v. Commissioner.

United States Tax Court.

Filed October 29, 1985.

Attorney(s) appearing for the Case

John A. Rollins, G. Nicholas Casey, Jr., and Steven F. Luby, for the petitioners. Ronald T. Jordan and Mark S. Feuer, for the respondent.

Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $193 in petitioners' Federal income tax for 1979. The only issue to be decided is whether "out-of-work" benefits paid to petitioner Shirold D. Stone by his union pursuant to an employee lockout are taxable to him as income.

Findings of Fact

Petitioners Shirold D. and Vivian C...

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