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SULLIVAN v. COMMISSIONER

Docket No. 5202-78.

40 T.C.M. 718 (1980)

T.C. Memo. 1980-265

Daniel J. and Kathryn W. Sullivan v. Commissioner.

United States Tax Court.

Filed July 21, 1980.

Attorney(s) appearing for the Case

Daniel J. and Kathryn W. Sullivan, pro se, 175 East Creek Drive, Menlo Park, Calif. George MacVogelei, for the respondent.

Memorandum Opinion

SCOTT, Judge:*

Respondent determined a deficiency in petitioners' income tax for the calendar year 1974 in the amount of $2,400. The issues for decision are (1) whether the amount of $8,469 received by Kathryn W. Sullivan in 1974 from the California State Teachers' Retirement System is includable in whole or in part in petitioners' taxable income in 1974, and (2) whether petitioners are entitled to an exclusion...

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