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WATKINS v. COMMISSIONER

Docket No. 7230-71.

32 T.C.M. 809 (1973)

T.C. Memo. 1973-167

H.V. Watkins and Eunice W. Watkins v. Commissioner.

United States Tax Court.

Filed July 30, 1973.

Attorney(s) appearing for the Case

David B. Grishman, 1347 Deposit Guaranty Bank Bldg., Jackson, Miss., for the petitioners. Jeffrey B. Talley, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for the taxable years 1966 and 1967 in the amounts of $2,630.71 and $4,253.07, respectively.1

The sole issue for disposition is whether the sale in 1966 of petitioner H.V. Watkins' house located at 1236 Belvoir Place, Jackson, Mississippi, constituted a transaction entered into for profit for purposes...

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