T.C. Memo. 1997-278
UNITED STATES TAX COURT
WILTON EARL AND DOROTHY M. KEEL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20679-95. Filed June 18, 1997.
Wilton Earl Keel and Dorothy M. Keel, pro se.
Diane D. Helfgott, for respondent.
MEMORANDUM OPINION
TANNENWALD, Judge: Respondent determined a deficiency in
petitioners' Federal income tax in the amount of $10,925.00 for
the taxable year 1992. The issue for decision is whether
petitioners may exclude from gross income under section
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