ANDERSON v. COMMISSIONER

Docket No. 1451-70SC.

54 T.C. 1547 (1970)

IRWIN S. AND FRANCES H. ANDERSON, PETITIONERS v. COMMISSIONER OF INTERNAI REVENUE, RESPONDENT

United States Tax Court.

Filed July 28, 1970.


Attorney(s) appearing for the Case

Irwin S. Anderson, pro se.

John J. Weiler, for the respondent.


BRUCE, Judge:

Respondent determined a deficiency in petitioners' income tax for 1967 in the amount of $330.99. By written stipulation respondent conceded that petitioners are to be allowed the claimed dependency exemption in the amount of $600. Petitioners and respondent have further stipulated that a charitable deduction is to be reduced from the claimed amount of $1,137.50 to the amount of $233. The remaining issue to be decided is whether a stipend in the...

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