BATSON v. COMMISSIONER

Docket No. 2484-76.

36 T.C.M. 1359 (1977)

T.C. Memo. 1977-339

Robert C. and Proslyn P. Batson v. Commissioner.

United States Tax Court.

Filed September 27, 1977.


Attorney(s) appearing for the Case

Theodore L. Jones, David Irvin Couvillion and Gregory A. Pletsch, P.O. Box 2706, Baton Rouge, La., for the petitioners. Joseph R. Goeke, for the respondent.


Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined deficiencies in petitioners' Federal income tax returns for the taxable years 1972 and 1973 in the amounts of $751.45 and $225.00, respectively.

The issues remaining for decision are as follows:

(1) Whether $300.00 per month of the amount paid petitioner by the State of Louisiana, through Charity Hospital in 1972 and Earl K. Long Hospital in 1973 as a resident in...

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