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GRAVES v. COMMISSIONER

Docket No. 85465.

37 T.C. 133 (1961)

ARTHUR O. GRAVES AND ALICE M. GRAVES, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 31, 1961.

Attorney(s) appearing for the Case

Arthur O. Graves, pro se.

Albert J. O'Connor, Esq., for the respondent.

OPINION.

SCOTT, Judge.

Respondent determined a deficiency in petitioners' income tax for the year 1958 in the amount of $398.61. The sole question for decision is whether petitioners are entitled to an exclusion from gross income for wages received by one of them while absent from work on account of sickness in the amount of $1,800 as claimed on their tax return, or are limited to a total exclusion of $900...

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