COHEN v. COMMISSIONER

Docket No. 5053-72.

63 T.C. 267 (1974)

LAWRENCE J. COHEN AND MARILYN P. COHEN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed November 26, 1974.


Attorney(s) appearing for the Case

James J. McGannon and Patrick J. Regan, for the petitioners.

Earl Goldhammer, for the respondent.


OPINION

SCOTT, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the calendar years 1969 and 1970 in the amounts of $436.03 and $448.62, respectively.

Some of the issues have been disposed of by agreement of the parties, leaving for decision whether petitioners are entitled to exclude from their gross income for the calendar years 1969 and 1970 amounts which were withheld from the payroll checks of petitioner...

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