Ramella v. Commissioner

KENNETH L. AND BARBARA A. RAMELLA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Ramella v. Commissioner

Docket No. 3816-77.

United States Tax Court

T.C. Memo 1979-177; 1979 Tax Ct. Memo LEXIS 347; 38 T.C.M. (CCH) 747; T.C.M. (RIA) 79177;

May 8, 1979, Filed

Kenneth L. Ramella, pro se. Robert N. Armen, Jr., for the respondent.

HALL

MEMORANDUM FINDINGS OF FACT AND OPINION

HALL, Judge: Respondent determined a deficiency of $1,521.34 in petitioners' 1974 income tax. Due to concessions by both parties, the sole issue is whether petitioners are entitled to exclude from gross income or deduct…