Gomes v. Commissioner

ANTOINETTE S. GOMES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Gomes v. Commissioner

Docket No. 11643-81.

United States Tax Court

T.C. Memo 1983-292; 1983 Tax Ct. Memo LEXIS 492; 46 T.C.M. (CCH) 239; T.C.M. (RIA) 83292;

May 25, 1983.

Harry N. Ray, for the petitioner.

Dale L. Newland, for the respondent.

HAMBLEN

MEMORANDUM FINDINGS OF FACT AND OPINION

HAMBLEN, Judge: Respondent determined a deficiency in the amount of $4,019.00 in petitioner's 1977 Federal income tax.

The sole issue for decision is whether amounts received by a medical resident are excludable from gross income as a…