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PERRY v. COMMISSIONER

Docket No. 1978.

4 T.C.M. 14 (1945)

J. W. Perry and Ora R. Perry v. Commissioner.

United States Tax Court.

Entered January 4, 1945.

Attorney(s) appearing for the Case

Ellis D. Bever, Esq., James D. Dye, Esq., and William S. Hogsett, Esq., for the petitioners. Orris Bennett, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

DISNEY, Judge:

This proceeding involves the redetermination of a deficiency of $30,325.55 in income tax for 1937. The issue is whether the amount of $63,500 received in 1937 under the terms of a transaction made in 1936 constitutes taxable income in 1937, as determined by the respondent. Substantially all the facts are set forth in a stipulation of facts which is incorporated...

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