METZ v. COMMISSIONER

Docket No. 31030-81.

49 T.C.M. 575 (1985)

T.C. Memo. 1985-35

Wolfgang Metz v. Commissioner.

United States Tax Court.

Filed January 17, 1985.


Attorney(s) appearing for the Case

Wolfgang Metz, pro se, Rosrath-Hoffnungsthal, West Germany. Evelyn E. Small, for the respondent.


Memorandum Opinion

STERRETT, Judge:

By notice of deficiency dated September 16, 1981, respondent determined a deficiency in petitioner's 1978 Federal income tax of $2,470. In an amendment to his answer, respondent increased the determined deficiency by $4,117. After concessions made by the parties, the issues for decision are:

(1) whether any part of the income shown on petitioner's Form W-2 is excludable from income;

(2) whether an advance...

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