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KELLEY v. COMMISSIONER

Docket No. 1056-72.

62 T.C. 131 (1974)

FRANCIS E. KELLEY AND JUDITH M. KELLEY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 1, 1974.

Attorney(s) appearing for the Case

Francis E. Kelley and Judith M. Kelley, pro se.

Jack R. Selzer, for the respondent.

The Commissioner determined a deficiency in petitioners' income tax for 1969 of $1,351.25. Petitioner Francis E. Kelley was a Roman Catholic priest and a member of the Dominican Order until his marriage in August of 1969. The only issue is whether certain amounts earned by him in 1969 prior to his marriage are excludable from his gross income for that year.

FINDINGS OF FACT

The parties have filed a stipulation of...

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