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SHELONZEK v. COMMISSIONER

Docket Nos. 8139-86, 613-87.

55 T.C.M. 515 (1988)

T.C. Memo. 1988-137

Henry Joseph Shelonzek, Jr., and Barbara Jolanta Shelonzek v. Commissioner.

United States Tax Court.

Filed March 30, 1988.

Attorney(s) appearing for the Case

Henry Joseph Shelonzek, Jr., and Barbara Jolanta Shelonzek, pro se. Diane L. Berkowitz, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the 1982 and 1983 taxable years in the amounts of $728 and $823, respectively.1 The issue is whether petitioners may exclude from gross income pursuant to section 911 certain wages of petitioner Henry Joseph Shelonzek, Jr., earned in the Federal Republic of Germany ("Federal Republic") during the taxable years at issue.

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