Quidwai v. Commissioner

IQBAL QUIDWAI AND RABIA QUIDWAI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Quidwai v. Commissioner

Docket No. 11993-81.

United States Tax Court

T.C. Memo 1984-42; 1984 Tax Ct. Memo LEXIS 634; 47 T.C.M. (CCH) 962; T.C.M. (RIA) 84042;

January 24, 1984.

Iqbal Quidwai, pro se.

Margaret Hebert, for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as follows:

Year

Deficiency

1977

$2,379

1978

$1,021

The issue to be decided is whether petitioners are entitled to exclude from their taxable…