TURNER v. COMMISSIONER

Docket No. 457-75.

68 T.C. 48 (1977)

GEORGE A. AND MARJORIE M. TURNER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 21, 1977.


Attorney(s) appearing for the Case

George A. Turner, pro se.

Lawrence G. Becker, for the respondent.


SIMPSON, Judge:

The Commissioner determined a deficiency in the petitioners' 1972 Federal income tax in the amount of $184.98. The only issue for decision is whether the petitioner may exclude or deduct from income under section 119, I.R.C. 1954,1 the amounts he paid for utilities, carpeting, and a heater for a home furnished for the convenience of his employer.

FINDINGS OF FACT...

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