WALKER v. COMMISSIONER

Docket No. 50992.

16 T.C.M. 171 (1957)

T.C. Memo. 1957-40

Gerald L. Walker and Mildred McMeans Walker v. Commissioner.

United States Tax Court.

Filed March 12, 1957.


Attorney(s) appearing for the Case

Parker C. Fielder, Esq., Box 913, Midland, Tex., for the petitioners. J. H. Felice, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

The Commissioner has determined a deficiency in income tax of $7,186.42, and an addition thereto of $1,796.61 for failure to make and file a return, for the taxable year 1950.

The petitioners contend: (1) that, except for an amount less than $600, their entire income was excludable from gross income under section 116(a)(1), Internal Revenue Code of 1939, and therefore they were not required to file a return; (2) that...

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