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BURDETT v. COMMISSIONER

Docket No. 7198-80.

43 T.C.M. 229 (1981)

T.C. Memo. 1981-739

W.E. Burdett and Pat Burdett v. Commissioner.

United States Tax Court.

Filed December 31, 1981.

Attorney(s) appearing for the Case

Steven R. Sears, Box 557, Mantevallo, Ala., for the petitioners. Linda J. Wise, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1976 and 1977 in the amounts of $576 and $719, respectively. The issues for decision are (1) whether petitioners are required to include in their income the $3,600 statutory expense allowance that petitioner W.E. Burdett received in each of the years 1976 and 1977 as coroner of Shelby County, Alabama, and, if so, have...

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