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GIBERSON v. COMMISSIONER

Docket Nos. 10106-79, 10107-79.

44 T.C.M. 154 (1982)

T.C. Memo. 1982-338

Elwood C. Giberson and Marjorie H. Giberson v. Commissioner. Elwood C. Giberson Co., Inc., Petitioner v. Commissioner.

United States Tax Court.

Filed June 16, 1982.

Attorney(s) appearing for the Case

Walter T. Hart, 600 Hubbell Building, Des Moines, Iowa, for the petitioners. Christy M. Pendley, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:*

Respondent determined deficiencies in petitioners' Federal income tax as follows:

  Docket No.               Year     Amount

   10106-79 ...........    1976    $8,854.00
   10107-79 ...........    1976     4,372.87

Due to concessions by petitioners, the issues remaining for our decision are:

1. Whether medical reimbursement payments by...

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