DONALD v. COMMISSIONER

Docket No. 7633-72.

33 T.C.M. 864 (1974)

T.C. Memo. 1974-199

Donald D. and F. Diane Fagelman v. Commissioner.

United States Tax Court.

Filed July 31, 1974.


Attorney(s) appearing for the Case

Donald D. and F. Diane Fagelman, pro se, 3130 Tower Trail, Dallas, Tex. Howard S. New, for the respondent.


Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent has determined deficiencies in the income tax of petitioners for the taxable years 1968 and 1969 in the amounts of $1,104.17 and $1,431.53, respectively.

Due to concessions by the parties, the sole question before the Court is whether any of the amounts paid to petitioner F. Diane Fagelman by Sinai Hospital and the University of Texas Southwestern Medical School from National Institute...

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