HOF v. COMMISSIONER

Docket No. 7040-76.

38 T.C.M. 221 (1979)

T.C. Memo. 1979-55

David G. and Cheryl P. Hof v. Commissioner.

United States Tax Court.

Filed February 14, 1979.


Attorney(s) appearing for the Case

Harry N. Ray, One Appletree Sq., Minneapolis, Minn., for the petitioners. Dale L. Newland, for the respondent.


Memorandum Findings of Fact and Opinion

IRWIN, Judge:

Respondent determined a deficiency of $1,267 in petitioners' income tax for the taxable year 1974.

Due to concessions, the only issues remaining for our decision are: (1) whether certain funds received by petitioner, David G. Hof, from the University of Minnesota and Veterans Administration Hospital are excludable from gross income pursuant to sections...

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