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JONES v. COMMISSIONER

Docket No. 60394.

17 T.C.M. 952 (1958)

T.C. Memo. 1958-191

Wilbur D. Jones and Mildred A. Jones v. Commissioner.

United States Tax Court.

Filed November 13, 1958.

Attorney(s) appearing for the Case

Charles D. Fogle, Esq., First National Bank Building, Marietta, Ohio, for the petitioners. Mark H. Berliant, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

TIETJENS, Judge:

The Commissioner determined a deficiency in income tax for the year 1952 in the amount of $1,946.32 and an addition to tax under section 294(d), Internal Revenue Code of 1939, of $248.47.

The only questions for decision are (1) whether the amount of $6,691.88 received by petitioners from the Estate of Terrie H. Hadley was taxable income under...

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