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FRIED v. COMMISSIONER

Docket No. 44804-85.

53 T.C.M. 791 (1987)

T.C. Memo. 1987-236

Bernard Fried and Ruth Fried v. Commissioner.

United States Tax Court.

Filed May 6, 1987.

Attorney(s) appearing for the Case

Bernard Fried, pro se. Drew Levitt, for the respondent.

Memorandum Findings of Fact and Opinion

WOLFE, Special Trial Judge:

Respondent determined a deficiency of $311 in petitioners' 1982 Federal income tax.1

The issue for decision is whether petitioners are entitled to exclude certain disability payments from gross income.

Findings of Fact

Some of the facts have been stipulated. The stipulation of facts and...

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