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KELLY v. COMMISSIONER

Docket No. 1906-80.

45 T.C.M. 1059 (1983)

T.C. Memo. 1983-156

Randolph Kelly, Jr. and Magloria Kelly v. Commissioner.

United States Tax Court.

Filed March 22, 1983.

Attorney(s) appearing for the Case

Randolph Kelly, Jr., pro se. Rosa Berman, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency in petitioners' Federal income taxes for 1976 of $830 and an addition to tax under section 6653(a)1 of $42. Due to concessions, the issues for decision are 1) whether petitioners were entitled to a claimed $5,200 disability income exclusion under section 105(d), 2) whether petitioners were entitled to a claimed $226 earned income credit under...

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