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GILLESPIE v. COMMISSIONER

Docket Nos. 100401, 101234.

3 T.C.M. 1120 (1944)

F. A. Gillespie v. Commissioner.

United States Tax Court.

Entered October 25, 1944.

Attorney(s) appearing for the Case

Harold E. Rorschach, Esq., 529 McBirney Bldg., Tulsa, Okla., for the petitioner. Stanley B. Anderson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TURNER, Judge:

The respondent has determined deficiencies in income tax against the petitioner for the years 1936, 1937 and 1938 in the respective amounts of $671.48, $2,415.28 and $1,572.36. The issue is whether or not $15,000, or any part thereof, received by the petitioner in each of the taxable years from F. A. Gillespie & Sons Company, under a contract whereby the petitioner and his wife transferred certain...

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