Libman v. Commissioner

MELVIN L. LIBMAN AND HILDA G. LIBMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Libman v. Commissioner

Docket No. 1165-79

United States Tax Court

T.C. Memo 1982-377; 1982 Tax Ct. Memo LEXIS 362; 44 T.C.M. (CCH) 370; T.C.M. (RIA) 82377;

July 7, 1982.

Melvin L. Libman, pro se.

Frank W. Louis, for the respondent.

WILBUR

MEMORANDUM FINDINGS OF FACT AND OPINION

WILBUR, Judge: Respondent determined a deficiency in petitioners' 1976 Federal income tax of $2,202.95. The issue for decision is whether petitioners are entitled to exclude from gross income certain amounts of petitioner Melvin L.…