WRIGHT v. COMMISSIONER

Docket No. 59143.

30 T.C. 392 (1958)

J. MARION WRIGHT AND ALICE M. WRIGHT, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 29, 1958.


Attorney(s) appearing for the Case

J. Marion Wright, pro se.

Eugene F. Reardon, Esq., for the respondent.


BRUCE, Judge:

This proceeding involves a deficiency of $4,586.80 in income tax for the calendar year 1952. The sole issue is whether $10,000 presented to petitioner by the Japanese Chamber of Commerce of Southern California in behalf of the Japanese of California was a gift or compensation for services rendered. Certain concessions were made by petitioner.

FINDINGS OF FACT.

J. Marion Wright (hereinafter referred to as petitioner) and Alice...

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