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ROBERTSON v. COMMISSIONER

Docket No. 11901-96.

74 T.C.M. 1257 (1997)

T.C. Memo. 1997-526

James Lawton Robertson and Lillian Janette Humber Robertson v. Commissioner.

United States Tax Court.

Filed November 20, 1997.

Attorney(s) appearing for the Case

Richard D. Gamblin, James Lawton Robertson, and Louis H. Watson, Jackson, Miss., for the petitioners. Robert W. West, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:

Respondent determined the following deficiencies in petitioners' Federal income taxes:

Year                                 Deficiency

1990 .............................    $6,400.27
1991 .............................     5,841.34
1992 .............................     3,922.00

The issue for decision is whether reimbursement by the State of Mississippi for certain...

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