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HERRERA v. COMMISSIONER

Docket No. 3622-76.

38 T.C.M. 1354 (1979)

T.C. Memo. 1979-345

Henry Richard Herrera v. Commissioner.

United States Tax Court.

Filed August 30, 1979.

Attorney(s) appearing for the Case

Henry Richard Herrera, pro se, 744 Fulbrook Rd., Baltimore, Md. William E. Bonano and Peter D. Bakutes, for respondent.

Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined deficiencies in petitioner's income tax in the amounts of $743.04 and $962.30 for the taxable years 1973 and 1974, respectively.

Concessions having been made, the only issue remaining for our decision is whether petitioner is entitled to exclude from gross income, pursuant to section 117,1 amounts paid...

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