CRABTREE v. COMMISSIONER

Docket No. 33066-86.

60 T.C.M. 626 (1990)

T.C. Memo. 1990-466

Earl and Rose M. Crabtree v. Commissioner.

United States Tax Court.

Filed August 28, 1990.


Attorney(s) appearing for the Case

Earl and Rose M. Crabtree, pro se. Steven K. Dick and Craig S. Morford, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined a $2,414 deficiency in petitioners' joint individual Federal income tax for calendar year ending December 31, 1983. The deficiency results from the inclusion of an additional $748 petitioners received from Conrail United Transportation Union Productivity; $7,700 received under title VII of the Regional Rail Reorganization Act of 1973 (herein "3R Act"),1

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