KLETTER v. COMMISSIONER

Docket No. 1271-78.

38 T.C.M. 1073 (1979)

T.C. Memo. 1979-274

Ronald and Judith Kletter v. Commissioner.

United States Tax Court.

Filed July 23, 1979.


Attorney(s) appearing for the Case

Ronald Kletter, pro se, 120 Montgomery St., San Francisco, Calif. George Mac Vogelei, for the respondent.


Memorandum Findings of Fact and Opinion

QUEALY, Judge:

Respondent determined a deficiency in income tax for the petitioners for the taxable year 1975 in the amount of $2,898.52. Due to concessions by the petitioners, the sole question before the Court is whether the amount paid to petitioner, Ronald Kletter, by Contra Costa County as program director of the Methadone Treatment Program is excludible from gross income under section 117.1...

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