T.C. Memo. 2001-135
UNITED STATES TAX COURT
WILLIAM J. BROEDEL AND JOAN C. BROEDEL, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 2405-98. Filed June 8, 2001.
William J. Broedel and Joan C. Broedel, pro sese.
Anne D. Melzer, Edward D. Fickess, and John D. Steele, Jr.,
for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
RUWE, Judge: Respondent determined a deficiency of $18,161
in petitioners’ joint 1994 Federal income tax. The issues for
decision are: (1) Whether $58,372.50 received from the State
University of New York Institute of Technology in 1994 is
excludable from petitioners’ gross income under section
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