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SWAGGART v. COMMISSIONER

Docket No. 29589-81.

48 T.C.M. 759 (1984)

T.C. Memo. 1984-409

Jimmy L. Swaggart and Frances O. Swaggart v. Commissioner.

United States Tax Court.

Filed August 1, 1984.

Attorney(s) appearing for the Case

David Bruce Spizer, 1000 Whitney Bank Bldg., New Orleans, La., for the petitioners. Deborah R. Jaffe, for the respondent.

Memorandum Opinion

KÖRNER, Judge:

Respondent determined deficiencies in petitioners' income tax for their calendar years 1976 and 1977 in the amounts of $700 and $824. After concessions, the sole issue which we must decide is whether certain amounts paid to petitioner Jimmy L. Swaggart in the years in issue are excludable from his gross income under the provisions of section 107.1

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