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JONES v. COMMISSIONER

Docket No. 14442-80.

79 T.C. 1008 (1982)

ROBERT AND BARBARA JONES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed December 14, 1982.

Attorney(s) appearing for the Case

Frank D. Berry, Jr., for the petitioners.

Beatrice M. Pearson, for the respondent.

TANNENWALD, Chief Judge:*

Respondent determined a deficiency of $7,345.36 in petitioners' 1976 Federal income tax. The sole issue for our determination is whether $15,000 received by Robert Jones from the National Aeronautics and Space Administration (NASA) is excludable from gross income under section 74(b).1

FINDINGS OF FACT

Some of the facts...

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