STEEL v. COMMISSIONER

Docket Nos. 20507-86, 8108-87.

55 T.C.M. 1721 (1988)

T.C. Memo. 1988-399

James M. Steel and Theresa B. Steel v. Commissioner.

United States Tax Court.

Filed August 25, 1988.


Attorney(s) appearing for the Case

Arlene A. Blume, for the respondent.


Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined income tax deficiencies against petitioners for 1982 and 1983 in the amounts of $11,670.32 and $14,441.28, respectively. The issue is whether petitioner-husband is a "qualified individual" eligible to exclude foreign earned income from his gross income under section 911(a).1 The facts have been fully stipulated and are incorporated herein by this...

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