GRAUVOGEL v. COMMISSIONER

Docket No. 22397-82.

47 T.C.M. 1269 (1984)

T.C. Memo. 1984-124

Carl Albert Grauvogel v. Commissioner.

United States Tax Court.

Filed March 13, 1984.


Attorney(s) appearing for the Case

Thomas S. Gingras, 1007 W. 3rd Ave., Anchorage, Alas., for the petitioner. James A. Nelson, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioner's 1979 and 1980 Federal income taxes in the amounts of $2,690 and $4,036, respectively. The sole issue for decision is whether petitioner, an employee of the State of Alaska, is entitled to claim the exemption from Federal income tax provided for in section 912(2)1 for certain cost-of-living allowances received by Federal...

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