TUCKER v. COMMISSIONER

Docket No. 7971-75.

69 T.C. 675 (1978)

ALBERT AND CAROL TUCKER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court

Filed February 8, 1978.


OPINION

WILBUR, Judge:

Respondent determined a deficiency of $433.94 in petitioners' Federal income tax for the taxable year 1973.

The two issues presented for our determination are: (1) Whether $1,509, which was withheld from petitioner Carol Tucker's salary under State law for her participation in a teacher's strike, is includable in petitioners' gross income for Federal income tax purposes during...

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