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HARRINGTON v. COMMISSIONER

Docket No. 63611.

17 T.C.M. 960 (1958)

T.C. Memo. 1958-194

Richard L. and Mary Harrington v. Commissioner.

United States Tax Court.

Filed November 24, 1958

Attorney(s) appearing for the Case

John H. Beasley, Esq., 2225 Wabash Avenue, Terre Haute, Ind., for the petitioners. George H. Becker, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The respondent determined deficiencies in petitioners' income tax and additions to tax as follows:

                                Additions to Tax
                              ---------------------
                               Sec. 294   Sec. 294
  Year           Deficiency   (d)(1)(A)    (d)(2)
  1952.........  $5,047.82     $490.72    $327.15

The only issue is whether the sum of $10,000 received...

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