United States Tax Court December 31, 1979, Docket No. 9544-77. (Nyhus v. Commissioner)

LEROY H. NYHUS AND MARTHA K. NYHUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Nyhus v. Commissioner Docket No. 9544-77. United States Tax Court T.C. Memo 1979-519; 1979 Tax Ct. Memo LEXIS 2; 39 T.C.M. (CCH) 801; T.C.M. (RIA) 79519; December 31, 1979, Filed *2 1. Petitioners must include in income for 1975 a refund of State income tax deducted in 1974 and received in 1975. 2.