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TROTTMAN v. COMMISSIONER

Docket No. 112463.

3 T.C.M. 316 (1944)

Nelson Trottman and Gwendolen S. Trottman v. Commissioner.

United States Tax Court.

Entered April 5, 1944.

Attorney(s) appearing for the Case

Merritt C. Bragdon, Esq., for the petitioners. Richard L. Greene, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

Respondent determined a deficiency of $143.27 in petitioners' income tax for the calendar year 1940. Three issues were assigned by the petitioners but they concede two of these. The remaining issue is the extent to which a payment, received in the taxable year under a contract, constituted taxable income. This issue is resolved by the answer to three questions...

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