TURNER v. COMMISSIONER

Docket No. 41763.

13 T.C.M. 462 (1954)

T. C. Memo. 1954-38

Reginald Turner and Marie Terrell Turner v. Commissioner.

United States Tax Court.

Filed May 13, 1954.


Attorney(s) appearing for the Case

Reginald Turner, 637 South Hawthorne Road, Winston-Salem, N. C., pro se. George W. Calvert, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner determined a deficiency of $388.96 in the income tax of the petitioners for 1948. The only question for decision is the amount which should be included in income because of the winning by Reginald of steamship tickets by answering a question on a radio program.

Findings of Fact

The petitioners are husband and wife who filed a joint return for 1948 with the collector of internal revenue for...

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