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HARPER v. COMMISSIONER

Docket No. 11239-88.

58 T.C.M. 1509 (1990)

T.C. Memo. 1990-94

Lonnie L. and Mildred D. Harper v. Commissioner.

United States Tax Court.

Filed February 27, 1990.

Attorney(s) appearing for the Case

Lonnie L. Harper and Mildred D. Harper, pro se. Arlene A. Blume, for the respondent.

Memorandum Opinion

RAUM, Judge:

The Commissioner determined the following deficiencies in income tax against petitioners:

  Year                            Amount

  1984 ......................... $ 9,582
  1985 .........................  10,896

Petitioners, husband and wife, filed joint income tax returns for these years. At issue is whether petitioner-husband is a "qualified individual," eligible to exclude foreign...

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