Alvin L. Goldman and Elisabeth C. Goldman v. Commissioner of Internal Revenue

PHILLIPS, Chief Judge.

Mr. and Mrs. Alvin L. Goldman (taxpayers) appeal from an adverse decision of the United States Tax Court, upholding the Commissioner’s determination of a $150.50 deficiency in taxpayers’ 1968 joint federal income tax return. We affirm.

For a comprehensive statement of the facts, reference is made to the opinion of Judge Irene E. Scott. T. C. Memo 1973-182.

Mr. Goldman, a law professor at the University of Kentucky, located in Lexington, Kentucky, took a year’s leave of absence beginning in August 1967 to join the staff of a member of the National Labor Relations Board in…