BAER v. COMMISSIONER

Docket No. 8141-76.

36 T.C.M. 1524 (1977)

T.C. Memo. 1977-374

Stephen and Phyllis Baer v. Commissioner.

United States Tax Court.

Filed October 31, 1977.


Attorney(s) appearing for the Case

Stephen and Phyllis Baer, pro se, 115 Monroe Rd., Quincy, Mass. John O. Tannenbaum, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in the joint Federal income taxes of Stephen and Phyllis Baer in the amounts of $2,487.24 and $2,262.97 for 1973 and 1974, respectively. The issues for decision are as follows:

1. Whether petitioners, who each served as interns at Hahnemann Hospital from June 21, 1972, to June 20, 1973, and as resident physicians at other separate hospitals during the remainder...

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