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BATZELL v. COMMISSIONER

Docket No. 59885.

30 T.C. 648 (1958)

ELMER E. BATZELL AND EDNA MAE BATZELL (HUSBAND AND WIFE), PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 18, 1958.

Attorney(s) appearing for the Case

Edwin Jason Dryer, Esq., for the petitioners.

William Schwerdtfeger, Esq., for the respondent.

Respondent determined a deficiency in petitioners' income tax for the calendar year 1951 in the amount of $747.32. The issue before us in this case is properly described in the stipulation filed herein as follows: If it should be held that the salary received by petitioner Elmer E. Batzell from the Petroleum Administration for Defense in 1952 constitutes business income within the meaning of section 122 (d) (5) of the Internal Revenue Code of 1939,1

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