Bogdan v. Commissioner

RICHARD BOGDAN AND MARIANNE BOGDAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bogdan v. Commissioner

Docket No. 11250-76.

United States Tax Court

T.C. Memo 1978-261; 1978 Tax Ct. Memo LEXIS 253; 37 T.C.M. (CCH) 1127; T.C.M. (RIA) 78261;

July 17, 1978, Filed

John T. Nimmons, for the petitioners.

Peter D. Bakutes, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: Respondent determined a deficiency of $ 704 in petitioners' Federal income tax for the year 1973. The issue for decision is whether amounts paid in 1973 to petitioner Richard Bogdan as a resident…