HELMS v. COMMISSIONER

Docket Nos. 4548-70 and 7475-70.

31 T.C.M. 442 (1972)

T.C. Memo. 1972-110

Eugene W. Helms and Norma J. Helms v. Commissioner.

United States Tax Court.

Filed May 11, 1972.


Attorney(s) appearing for the Case

Eugene W. Helms, pro se, 6550 Greenwich Lane, Dallas, Tex. W. John Howard, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income taxes for the calendar years 1966, 1967, 1968, and 1969 in the amounts of $2,069.15, $2,779.04, $3,572.92, and $2,240.46, respectively.

The issue for decision is whether amounts received by petitioner Eugene W. Helms from his employer, Texas Instruments Incorporated, during an educational leave of absence while he was working on a Ph.D...

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