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KNAPP v. COMMISSIONER

Docket No. 20277-83.

90 T.C. 430 (1988)

CHARLES L. KNAPP AND BEVERLEY E. KNAPP, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 15, 1988.

Attorney(s) appearing for the Case

Norman Sinrich, Nancy W. Pierce, George E. Zeitlin, and Lauren Kelly (specially recognized), for the petitioners.

Elizabeth M. Fasciana and Patrick W. Turner (specially recognized), for the respondent.

PARR, Judge:

Respondent determined a deficiency in petitioners' 1979 Federal income tax in the amount of $5,218.50, and an addition to their 1979 Federal income tax in the amount of $260.93 pursuant to section 6653(a).1 After concessions, the issue for decision is whether Charles L. Knapp (petitioner) received taxable compensation from his employer, New York University School of Law (the law school), in the form of tuition payments...

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