1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 49 T.C.M.
  5. 49 T.C.M. 131 (1984)
 

SEBBERSON v. COMMISSIONER

Docket No. 5784-83.

49 T.C.M. 131 (1984)

T.C. Memo. 1984-605

David Sebberson and Patti A. Sebberson v. Commissioner.

United States Tax Court.

Filed November 20, 1984.

Attorney(s) appearing for the Case

James D. McCarthy, Jr., and William G. Davidson, III, for the petitioners. J. Darrel Knudtson, for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $791.00 in petitioners' Federal income tax for the taxable year ended December 31, 1978. In their petition, as amended, petitioners disputed respondent's determination and also claimed an overpayment for said taxable year. The sole issue for decision is whether amounts received by each of petitioners as a teaching assistant are excludable from gross income as...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases