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ROYCE v. COMMISSIONER

Docket Nos. 30406, 30407.

18 T.C. 761 (1952)

HILDA M. ROYCE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. KEN F. ROYCE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 21, 1952.

Attorney(s) appearing for the Case

Eli Freed, Esq., and Scott Fleming Esq., for the petitioners.

Charles W. Nyquist, Esq., for the respondent.

The respondent determined deficiencies in income and victory taxes for the year 1943 as follows:

Petitioner                                                Deficiency

Hilda M. Royce ----------------------------------------   $50,243.65
Ken F. Royce ------------------------------------------    50,352.40

The sole question presented, after the stipulation of the disposition of other issues raised by the pleadings, is whether income from...

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