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ANDERSON v. COMMISSIONER

Docket No. 7586-77.

38 T.C.M. 1206 (1979)

T.C. Memo. 1979-309

Vernon L. and Elna S. Anderson v. Commissioner.

United States Tax Court.

Filed August 13, 1979.

Attorney(s) appearing for the Case

Vernon L. Anderson, pro se, 11220 Moorpark St., North Hollywood, Calif. John O. Kent, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined a deficiency of $5,983 in petitioners' income tax for the taxable year 1974. The only issue presented in this case is whether the payment of $22,200 to Vernon L. Anderson by Southern Illinois University in 1974 is includable in gross income under section 61, I.R.C. 1954,1 or is excludable from gross income under section 104.

Findings of Fact...

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