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WESTREICH v. COMMISSIONER

Docket No. 4043-74.

36 T.C.M. 1563 (1977)

T.C. Memo. 1977-384

Alexander Westreich and Helene Westreich v. Commissioner.

United States Tax Court.

Filed November 3, 1977.

Attorney(s) appearing for the Case

John E. McDermott, Jr., 200 Park Ave., New York, N.Y., for the petitioners. William K. Carr, for the respondent.

Memorandum Opinion

QUEALY, Judge:

Respondent determined deficiencies in petitioners' Federal income tax as follows:

  Taxable year         Deficiency

  1970 ............... $ 5,010.34
  1971 ...............  18,641.95
  1972 ...............   5,565.08

The issue remaining for decision is whether petitioner may exclude from her gross income for the taxable years 1970, 1971 and 1972, inclusive, under section 71(b),

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