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GERRISH v. COMMISSIONER

Docket No. 505-82.

47 T.C.M. 503 (1983)

T.C. Memo. 1983-720

Samuel D. Gerrish and Gabrielle Gerrish v. Commissioner.

United States Tax Court.

Filed December 1, 1983.

Attorney(s) appearing for the Case

Gary D. Berg, P.O. Box 1530, Boulder, Colo. for the petitioners. James Gehres, for the respondent.

Memorandum Opinion

FAY, Judge:

Respondent determined a deficiency of $4,315.31 in petitioners' 1978 Federal income tax. The only issue is whether in 1978 petitioners resided in a "hardship area" so as to entitle them to an exclusion from gross income under section 911.1

The facts have been fully stipulated and are so found.

Petitioners, Samuel D. Gerrish and Gabrielle Gerrish, resided in Boulder, Colo., when they...

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