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PUTTKAMMER v. COMMISSIONER

Docket No. 6316-73.

66 T.C. 240 (1976)

CHARLES W. PUTTKAMMER AND CORDELIA H. PUTTKAMMER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 12, 1976.

Attorney(s) appearing for the Case

Joseph H. Sharlitt, for the petitioners.

Robert E. Dallman, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $436.24 in petitioners' Federal income tax for 1970. The issue to be decided is whether petitioners are taxable on the full amount of the salary paid in United States dollars to petitioner Charles W. Puttkammer by the Agency for International Development, or whether that amount may be reduced either by an exclusion from income, an expense deduction under section 162(a)

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