KELLNER v. COMMISSIONER

Docket No. 4724-71.

35 T.C.M. 326 (1976)

T.C. Memo. 1976-72

Helen Kellner v. Commissioner.

United States Tax Court.

Filed March 9, 1976.


Attorney(s) appearing for the Case

Helen Kellner, pro se, 30 W. 90th St., New York, N.Y. Robert E. Marum and Warren W. Dill, for the respondent.


Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined the following deficiencies in petitioner's Federal income taxes:

   Year              Deficiency

   1967 .............  $838.49
   1968 .............   999.58

Certain concessions having been made by the parties, the issues remaining for our consideration are: (1) the availability of the sick pay exclusion for a portion of petitioner's 1968 gross income...

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