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JONES v. COMMISSIONER

Docket No. 9955-76.

71 T.C. 128 (1978)

ROSS F. JONES AND FRANCES N. JONES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 9, 1978.

Attorney(s) appearing for the Case

Jacob D. Davis, for the petitioners.

Milton J. Carter, Jr., for the respondent.

STERRETT, Judge:

Respondent determined deficiencies in petitioners' income tax for the following years and in the following amounts:

Year                                      Deficiency

1973 ..................................     $2,268
1974 ..................................      1,534

The only issue for decision is whether petitioners may exclude from gross income $5,200 in each of their taxable years 1973 and 1974...

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