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APKIN v. COMMISSIONER

Docket No. 39793-84.

86 T.C. 692 (1986)

PHILIP APKIN AND SARAH APKIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed April 16, 1986.

Attorney(s) appearing for the Case

Joan Apkin, for the petitioners.

Ellen Pilsecker, for the respondent.

OPINION

RAUM, Judge:

The Commissioner determined a $6,083.85 deficiency in the 1981 income tax of petitioners, husband and wife. After concessions, the sole issue relates to the includability in petitioners' gross income of a portion of the interest accrued on Series E United States savings bonds upon their redemption. The case was submitted fully stipulated. An abbreviated statement of facts will suffice for present purposes.

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