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LABER v. COMMISSIONER

Docket No. 14800-96.

74 T.C.M. 1421 (1997)

T.C. Memo. 1997-559

Stanley and Gail Laber v. Commissioner.

United States Tax Court.

Filed December 22, 1997.

Attorney(s) appearing for the Case

Stanley and Gail Laber, pro sese. Claire R. McKenzie, for the respondent.

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge:

This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined a deficiency in petitioners' Federal income tax for the year 1992 in the amount of $2,640. The issue for decision is whether petitioners may exclude from gross income under section 104(a)(2) the $11,000 received by Stanley Laber (petitioner) from his former employer pursuant...

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