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BAIRD v. COMMISSIONER

Docket Nos. 60132, 63907.

16 T.C.M. 867 (1957)

T.C. Memo. 1957-192

Clifton E. Baird and Violet L. Baird v. Commissioner.

United States Tax Court.

Filed October 9, 1957.

Attorney(s) appearing for the Case

Lester M. Ponder, Esq., 1313 Merchants Bank Building, Indianapolis, Ind., and William L. Thompson, Esq., for the petitioners. Robert E. Johnson, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These consolidated proceedings involve deficiencies in income tax of petitioners as follows:

  Docket No.    Year                     Deficiency

    60132       1952 ................    $16,499.72
                1953 ................     23,086.16
    63907       1954 ................      7,434.72

The sole issue is whether certain amounts are taxable as income when earned and credited by finance...

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