SOTOMAYOR v. COMMISSIONER

Docket No. 1801-78.

39 T.C.M. 526 (1979)

T.C. Memo. 1979-466

Reynaldo N. Sotomayor and Adoracion P. Sotomayor v. Commissioner.

United States Tax Court.

Filed November 26, 1979.


Attorney(s) appearing for the Case

Reynaldo N. Sotomayor and Adoracion P. Sotomayor, pro se, Box 182, Northeast Florida State Hospital, Macclenny, Fla. Avery Cousins, III, for the respondent.


Memorandum Opinion

QUEALY, Judge:

Respondent determined a deficiency in income tax due from petitioners for the taxable year 1974 in the amount of $2,111.

The only question for decision is whether petitioners may each exclude from income payments totaling $9,550 received from the Veterans Administration.

All of the pertinent facts have been stipulated and are so found. The stipulation of facts and exhibits attached thereto are incorporated...

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