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BECK v. COMMISSIONER

Docket No. 11549-96.

76 T.C.M. 966 (1998)

T.C. Memo. 1998-429.

George S. Beck and Frela D. Beck v. Commissioner.

United States Tax Court.

Filed December 7, 1998.

Attorney(s) appearing for the Case

George S. Beck and Frela D. Beck, pro sese.

Howard P. Levine and William W. Kiessling, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge.

Respondent determined deficiencies of $1,570 and $570 in petitioners' 1992 and 1993 Federal income taxes, respectively.1

The issues for decision are: (1) Whether petitioners are entitled to exclude all of their income from Federal income taxation, and (2) whether petitioners are entitled to deduct payments made into a reserve account.

FINDINGS OF FACT

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