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McDONNELL v. COMMISSIONER

Docket No. 41514-85.

54 T.C.M. 961 (1987)

T.C. Memo. 1987-541

James A. McDonnell, Jr. and Jacqueline E. McDonnell v. Commissioner.

United States Tax Court.

Filed October 22, 1987.

Attorney(s) appearing for the Case

James A. McDonnell, Jr., pro se. J. Leon Peace, Jr., for the respondent.

Memorandum Opinion

TANNENWALD, Judge:

Respondent determined a deficiency of $1,440 in petitioners' Federal income tax for the taxable year ended December 31, 1982. The sole issue for decision is whether petitioners are entitled to exclude $6,654 on the ground that such sum qualifies as workmen's compensation under section 104.1

This case was submitted fully stipulated. The stipulation of facts and accompanying exhibits...

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