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PLACKO v. COMMISSIONER

Docket No. 8612-78.

74 T.C. 452 (1980)

JERRY S. PLACKO, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 28, 1980.

Attorney(s) appearing for the Case

Jerry S. Placko, pro se.

Martha E. Rist, for the respondent.

WILES, Judge:

Respondent determined a deficiency of $2,010 in petitioner's 1976 Federal income tax. The sole issue is whether payments received by petitioner from the Northwest Airlines Master Executive Council of the Air Line Pilots Association during 1976 were excludable from gross income as gifts under section 102.1

FINDINGS OF FACT

Some of the facts have been stipulated...

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